Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Settlement Applications Must Include Sworn Affidavits for New or Conflicting Facts Under Rule 8 of ITSC Rules 1997.</h1> Rule 8 of the Income-tax Settlement Commission (Procedure) Rules 1997 mandates that any fact alleged in a settlement application, which is not evident from or contradicts the existing case record, must be clearly and concisely stated. Such allegations must be supported by a duly sworn affidavit. This requirement ensures that any new or conflicting facts presented in the application are formally verified to maintain the integrity and accuracy of the settlement process.
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