High Court Clarifies Broad Interpretation of "Tax Arrear" in Direct Tax Dispute Resolution Scheme 2016, Including Section 133A Surveys.

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....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....