Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
Stay period definition clarifies start as grant date and end upon receipt of certified vacating order by tax authority. The amended Explanation to section 263 defines the stay period as commencing on the date a court grants an order or injunction staying any proceeding under section 263 and ending on the date a certified copy of the order vacating the stay is received by the jurisdictional tax authority (Principal Commissioner or Commissioner).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Stay period definition clarifies start as grant date and end upon receipt of certified vacating order by tax authority.
The amended Explanation to section 263 defines the stay period as commencing on the date a court grants an order or injunction staying any proceeding under section 263 and ending on the date a certified copy of the order vacating the stay is received by the jurisdictional tax authority (Principal Commissioner or Commissioner).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.