Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
This guidance note provides clarifications on various provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme). It covers eligibility criteria for appeals, non-eligible cases, rates payable on tax arrears, types of forms and timelines, treatment of search assessments, rollback years for Advance Pricing Agreements, handling of disposed appeals, partial settlement of issues, penalty appeals, protective/substantive additions, disputes related to other taxes, withdrawal requests, interest waiver applications, enhancement notices, refund issues, TDS/TCS matters, consequential relief u/s 40(a)(i)/(ia), registration u/s 12AA, set-aside matters, multiple appeals for one assessment year, writs against reopening notices, admission status of appeals before High Courts/Supreme Court, cross objections, miscellaneous applications, stayed assessment orders, and other miscellaneous issues like immunity from prosecution.
This guidance note provides clarifications on various provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme). It covers eligibility criteria for appeals, non-eligible cases, rates payable on tax arrears, types of forms and timelines, treatment of search assessments, rollback years for Advance Pricing Agreements, handling of disposed appeals, partial settlement of issues, penalty appeals, protective/substantive additions, disputes related to other taxes, withdrawal requests, interest waiver applications, enhancement notices, refund issues, TDS/TCS matters, consequential relief u/s 40(a)(i)/(ia), registration u/s 12AA, set-aside matters, multiple appeals for one assessment year, writs against reopening notices, admission status of appeals before High Courts/Supreme Court, cross objections, miscellaneous applications, stayed assessment orders, and other miscellaneous issues like immunity from prosecution.
Note: It is a system-generated summary and is for quick reference only.
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TaxTMI 
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