Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Page of 4811
Press 'Enter' after typing page number.
6121 to 6140 of 96208 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Eligibility under the Direct Tax Vivad Se Vishwas Scheme, 2024 turns on whether a qualifying appeal or proceeding was pending on the specified date of 22.07.2024. The Court read the scheme and removal of difficulties order to cover only cases where the order appealed from existed before that date, the appeal period was still open on that date, and the appeal was filed within time without any condonation request. Because the Tribunal had already decided the matter, no appeal under section 260A was pending, limitation had expired before the specified date, and the later rectification application was also time-barred, the assessee was held ineligible for the scheme.
Eligibility under the Direct Tax Vivad Se Vishwas Scheme, 2024 turns on whether a qualifying appeal or proceeding was pending on the specified date of 22.07.2024. The Court read the scheme and removal of difficulties order to cover only cases where the order appealed from existed before that date, the appeal period was still open on that date, and the appeal was filed within time without any condonation request. Because the Tribunal had already decided the matter, no appeal under section 260A was pending, limitation had expired before the specified date, and the later rectification application was also time-barred, the assessee was held ineligible for the scheme.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
