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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Authorities Must Report Dismissed Cases Due to COD Clearance; Supreme Court Ruling Changes Requirements.</h1> The circular from the Central Board of Direct Taxes instructs Chief Commissioners and Directors General of Income-tax to report on cases dismissed by courts or tribunals due to a lack of Committee on Disputes (COD) clearance. Following the Supreme Court's decision in Electronics Corporation of India Ltd, COD clearance is no longer required for government entities to approach courts. The circular requests a list of such dismissed cases, their revival status, and any pending COD clearance cases. A 'NIL' report should be submitted if no pending cases exist, with a deadline for submission set for 5/10/2012.
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