https://www.taxtmi.com/caselaws?id=386991 The court considered the circumstances faced by a cricket association in meeting tax payment deadlines under the Direct Tax Dispute Resolution Scheme, 2016 due to legal constraints on fund transfers from the Board for Control of Cricket in India. It emphasized the importance of equity and fairness in tax matters, allowing an alternative payment mode through the BCCI within a specified timeframe to ensure tax compliance while considering the taxpayer's constraints. The judgment balanced legal principles with fairness to address issues of tax compliance and the application of equitable principles in resolving disputes under the Scheme. en-us Mon, 07 Oct 2019 00:00:00 +0530 Mon, 14 Oct 2019 11:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386991 The court considered the circumstances faced by a cricket association in meeting tax payment deadlines under the Direct Tax Dispute Resolution Scheme, 2016 due to legal constraints on fund transfers from the Board for Control of Cricket in India. It emphasized the importance of equity and fairness in tax matters, allowing an alternative payment mode through the BCCI within a specified timeframe to ensure tax compliance while considering the taxpayer's constraints. The judgment balanced legal principles with fairness to address issues of tax compliance and the application of equitable principles in resolving disputes under the Scheme. Case-Laws Income Tax Mon, 07 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386991