e Dispute Resolution Committee immunity: tax payment under the scheme enables prosecution immunity and penalty relief. Approach to the e Dispute Resolution Committee permits a taxpayer to obtain immunity from prosecution and a waiver or reduction of penalty where taxes are paid in accordance with the notified scheme, with submission via the prescribed mechanism such as Form 34BC to trigger the concessionary treatment.
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.
e Dispute Resolution Committee immunity: tax payment under the scheme enables prosecution immunity and penalty relief.
Approach to the e Dispute Resolution Committee permits a taxpayer to obtain immunity from prosecution and a waiver or reduction of penalty where taxes are paid in accordance with the notified scheme, with submission via the prescribed mechanism such as Form 34BC to trigger the concessionary treatment.
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