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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 immunity: tax payment under the scheme enables prosecution immunity and penalty relief.</h1> 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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