1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Section 158A: Streamlining Tax Appeals by Declaring Identical Legal Questions Pending in Higher Courts</h1> Section 158A of the Income Tax Act allows an assessee to avoid repetitive appeals by declaring that a legal question in their case is identical to one pending before a higher court. The assessee submits a declaration in Form No. 8, and if the Assessing Officer or appellate authority agrees, the question will not be raised in further appeals. The appellate authority may require a report from the Assessing Officer to verify the claim. If admitted, the case can proceed without awaiting the final decision from the higher court, and the decision will be applied once finalized. The order under this section is final and not subject to appeal.
TaxTMI 
TaxTMI 
