COD referral requirements for PSU tax disputes: detailed annexure mandating tax impact, reasons, appellate history and legal grounds. Prescribes an annexure to the revised COD referral proforma for PSU disputes requiring year wise tax effect, reasons for assessment additions, detailed 500 word grounds why the appealed order is legally incorrect, explanations where appellate authorities deleted additions, prior same authority orders with outcomes and CBDT file references, reliance on higher appellate decisions with their fate and departmental acceptance, and a field for other comments.
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Provisions expressly mentioned in the judgment/order text.
COD referral requirements for PSU tax disputes: detailed annexure mandating tax impact, reasons, appellate history and legal grounds.
Prescribes an annexure to the revised COD referral proforma for PSU disputes requiring year wise tax effect, reasons for assessment additions, detailed 500 word grounds why the appealed order is legally incorrect, explanations where appellate authorities deleted additions, prior same authority orders with outcomes and CBDT file references, reliance on higher appellate decisions with their fate and departmental acceptance, and a field for other comments.
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TaxTMI 
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TaxTMI 
