Full and true disclosure before the Settlement Commission underpins entitlement to immunity in settlement proceedings. Full and true disclosure of income before the Settlement Commission is the operative predicate for claiming immunity under the settlement provisions; the CBDT has issued administrative guidance emphasising that immunity is contingent on satisfying the full and true disclosure requirement and directing consistent application of disclosure and immunity criteria by field formations.
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.
Full and true disclosure before the Settlement Commission underpins entitlement to immunity in settlement proceedings.
Full and true disclosure of income before the Settlement Commission is the operative predicate for claiming immunity under the settlement provisions; the CBDT has issued administrative guidance emphasising that immunity is contingent on satisfying the full and true disclosure requirement and directing consistent application of disclosure and immunity criteria by field formations.
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