COD referral documentation: ensure complete supporting orders, Chief Commissioner approval, and specified column disclosures for Board consideration. Proposals referring PSU disputes to the COD must be accompanied by multiple copies of all relevant documents-referral notes, assessment orders, and appellate orders including those from earlier years-and the comments and approval of the Chief Commissioner. Column 2(c) must state the amount in dispute with the quantum of tax effect (notional effect in loss cases); Column 7 must identify exceptions or relevant material and state appeal status. Latest telephone and fax numbers must be included.
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.
COD referral documentation: ensure complete supporting orders, Chief Commissioner approval, and specified column disclosures for Board consideration.
Proposals referring PSU disputes to the COD must be accompanied by multiple copies of all relevant documents-referral notes, assessment orders, and appellate orders including those from earlier years-and the comments and approval of the Chief Commissioner. Column 2(c) must state the amount in dispute with the quantum of tax effect (notional effect in loss cases); Column 7 must identify exceptions or relevant material and state appeal status. Latest telephone and fax numbers must be included.
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