https://www.taxtmi.com/caselaws?id=64214 The Tribunal upheld the validity of reassessment proceedings based on declarations under the Voluntary Disclosure of Income Scheme (VDIS), emphasizing the relevance of the declarations and affidavits as material for assessment purposes. The judgment highlighted the strict compliance requirements under VDIS and the limited scope of deeming provisions under the scheme. The Tribunal's decision was based on a thorough analysis of the statutory provisions and legal principles governing the VDIS scheme and reassessment proceedings under the Income Tax Act. en-us Wed, 30 Jun 2004 00:00:00 +0530 Sat, 05 Feb 2011 14:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64214 The Tribunal upheld the validity of reassessment proceedings based on declarations under the Voluntary Disclosure of Income Scheme (VDIS), emphasizing the relevance of the declarations and affidavits as material for assessment purposes. The judgment highlighted the strict compliance requirements under VDIS and the limited scope of deeming provisions under the scheme. The Tribunal's decision was based on a thorough analysis of the statutory provisions and legal principles governing the VDIS scheme and reassessment proceedings under the Income Tax Act. Case-Laws Income Tax Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64214