https://www.taxtmi.com/acts?id=38635 Defines dispute to include appeals, writs, special leave petitions, appellate and alternative dispute resolution proceedings, objections before the Dispute Resolution Panel under section 144C and applications under section 264 of the Income-tax Act; defines "eligible search cases" as assessments following searches where disputed tax five crore rupees; and explains "issues covered in favour of the declarant" as issues decided for the declarant by the Tribunal or High Court (unless reversed), arising in specified appeal, Commissioner (Appeals) or Dispute Resolution Panel contexts. "Form" and cross references to meanings in the Act and the Income tax Act are also specified. en-us Thu, 19 Mar 2020 12:44:33 +0530 Sat, 15 Nov 2025 13:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38635 Defines dispute to include appeals, writs, special leave petitions, appellate and alternative dispute resolution proceedings, objections before the Dispute Resolution Panel under section 144C and applications under section 264 of the Income-tax Act; defines "eligible search cases" as assessments following searches where disputed tax five crore rupees; and explains "issues covered in favour of the declarant" as issues decided for the declarant by the Tribunal or High Court (unless reversed), arising in specified appeal, Commissioner (Appeals) or Dispute Resolution Panel contexts. "Form" and cross references to meanings in the Act and the Income tax Act are also specified. Act-Rules Direct Taxes Thu, 19 Mar 2020 12:44:33 +0530 https://www.taxtmi.com/acts?id=38635