PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
CBDT clarifies that orders under section 201 of Income Tax Act are not exempt from e-Appeals Scheme 2023, even when made pursuant to section 133A actions. These orders shall not be treated as assessment orders falling under exceptions specified in Board's order dated 16.06.2023. Joint Commissioner (Appeals) retains jurisdiction over appeals against such orders under the e-Appeals framework. This interpretation ensures consistent digital processing of section 201 appeals through the e-Appeals mechanism, streamlining the appellate procedure for tax deduction-related disputes.
CBDT clarifies that orders under section 201 of Income Tax Act are not exempt from e-Appeals Scheme 2023, even when made pursuant to section 133A actions. These orders shall not be treated as assessment orders falling under exceptions specified in Board's order dated 16.06.2023. Joint Commissioner (Appeals) retains jurisdiction over appeals against such orders under the e-Appeals framework. This interpretation ensures consistent digital processing of section 201 appeals through the e-Appeals mechanism, streamlining the appellate procedure for tax deduction-related disputes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
