TaxTMI 
TaxTMI 
Definitions.
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....an appellate forum and such appeal or petition is pending as on the specified date; or (ii) a person who has filed his objections before the Dispute Resolution Panel under section 144C of the Income-tax Act and the Dispute Resolution Panel has not issued any direction on or before the specified date; or (iii) a person in whose case the Dispute Resolution Panel has issued direction under sub-se....
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....oner for the purposes of this Scheme; (f) "disputed fee" means the fee determined under the provisions of the Income-tax Act in respect of which appeal has been filed by the appellant; (g) "disputed income" in relation to an assessment year, means the whole or so much of the total income as is relatable to the disputed tax; (h) "disputed interest" means the interest determined in any case un....
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....(A) in a case where any appeal, writ petition or special leave petition is pending before the appellate forum as on the specified date, the amount of tax that is payable by the appellant if such appeal or writ petition or special leave petition was to be decided against him; (B) in a case where objection filed by the appellant is pending before the Dispute Resolution Panel under section 144C of ....
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....pplication for revision was not to be accepted: Provided that in a case where the dispute in relation to an assessment year relates to reduction of tax credit under section 115JAA or section 115JD of the Income-tax Act, or any loss or depreciation computed thereunder, the appellant shall have an option either to include the amount of tax related to such tax credit or loss or depreciation in the ....