https://www.taxtmi.com/highlights?id=36015 Direct Tax Dispute Resolution Scheme, 2016 - scope of the term "tax arrear" - The term “has a bearing” is much wider and must be understood in its plain grammatical meaning as to include assessment or reassessment of which a survey conducted under section 133A of the Act has a bearing. - HC en-us Tue, 22 Aug 2017 07:27:44 +0530 Tue, 22 Aug 2017 07:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36015 Direct Tax Dispute Resolution Scheme, 2016 - scope of the term "tax arrear" - The term “has a bearing” is much wider and must be understood in its plain grammatical meaning as to include assessment or reassessment of which a survey conducted under section 133A of the Act has a bearing. - HC Highlights Income Tax Tue, 22 Aug 2017 07:27:44 +0530 https://www.taxtmi.com/highlights?id=36015