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HC allows Rabobank to pay 50% of disputed tax under DTVSV Scheme
Case Law Details
- Case Name
- Cooperative Rabobank U A Vs CIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03
- Courts
- All High Courts, Bombay High Court
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Cooperative Rabobank U A Vs. CIT (Bombay High Court)
Petitioner has fled Form-1 stating that it is eligible for payment of 50% of disputed tax as according to Petitioner the pending appeal is Revenue Appeal, whereas department has treated the same as dispute due to Assessee Appeal, requiring Petitioner to pay 100% of disputed tax. There being no other dispute, the issue at hand is whether the Appeal pending before the ITAT is a Revenue Appeal or an Assessee Appeal.
Table in Section 3 of the DTVSV Act suggests that in the case of an eligible Appellant, if it is a non search case, then the amoun...
