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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>e-Dispute Resolution Committee offers a statutory alternative to traditional appellate proceedings under the income-tax framework.</h1> Dispute Resolution Committee is a statutory body constituted by the Central Government under the income-tax framework and implementing rules; the electronic e-Dispute Resolution Committee serves as an alternate procedural mechanism to resolve disputes instead of pursuing conventional appellate proceedings like CIT(A) or tribunal forums.

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