Settled issue by higher court - no concession in pending appeal; compute disputed tax excluding that issue. When an assessee has a favourable decision from the highest court on an issue, that issue is no longer disputed and no concession is required in a pending ... Summary
Settled issue by higher court - no concession in pending appeal; compute disputed tax excluding that issue.
When an assessee has a favourable decision from the highest court on an issue, that issue is no longer disputed and no concession is required in a pending lower court appeal; if multiple issues exist, compute disputed tax by treating tax on the settled issue as nil and quantifying dispute only on the remaining issues.
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