Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
Appeals to the High Court under the Black Money and Imposition of Tax Act, 2015 are classified as Tax Appeals rather than income-tax appeals. Rule 1(3A) applies to High Court appeals under any other enactment providing for the levy of tax, and section 19 of the Act provides for an appeal against a Tribunal order. An income-tax appeal may therefore be converted and registered as a Tax Appeal, subject to other objections.
Appeals to the High Court under the Black Money and Imposition of Tax Act, 2015 are classified as Tax Appeals rather than income-tax appeals. Rule 1(3A) applies to High Court appeals under any other enactment providing for the levy of tax, and section 19 of the Act provides for an appeal against a Tribunal order. An income-tax appeal may therefore be converted and registered as a Tax Appeal, subject to other objections.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
