Income Tax : Explore the potential of ADR mechanisms in resolving taxation disputes, addressing government concerns, and improving efficiency i...
Income Tax : Taxpayers face challenges when assessment orders don’t reflect DRP directions. Misalignments lead to disputes, rectification iss...
Income Tax : Amendment in section 245MA of the Act related to Dispute Resolution Committee Finance Act, 2021 introduced a new chapter XIX-AA in...
Income Tax : The Finance Act, 2009 introduced with effect from 01.10.2009 an alternate dispute resolution mechanism to facilitate expeditious r...
Income Tax : INTRODUCTION According to a Survey India records highest rate of bribery in Asia i.e.39% and highest rate of citizens using person...
Income Tax : Major Achievements of CBDT in Current Financial Year 2016-17 so far include among others Enactment of The Benami Transactions (Pro...
Income Tax : The suggestions of Committee to Study Appellate Orders to Examine Filing of Appeals by Income Tax Department before Various Forums...
Income Tax : Report deals with 1. Issues that give rise to frivolous litigation. 2. Issues that impact the quality of representation and effect...
Income Tax : Litigation is a scourge for a tax friendly regime. In order to reduce the pending litigation, the Direct Tax Dispute Resolution Sc...
Custom Duty, Excise Duty, Service Tax : CBEC takes Litigation Management and Dispute Resolution measures; Field formations file applications for withdrawal in 980 and 217...
Corporate Law : Delhi High Court held that there was no occasion for respondent to terminate service of petitioner since petitioner failed to esta...
Corporate Law : Respondent was appointed in the kitchen of the petitioner, on acts of theft, misappropriation and fraud, articles of charges were ...
Income Tax : Bombay High Court held that Dispute Resolution Panel (DRP) could give directions only in pending assessment proceedings. Once asse...
Income Tax : ITAT held that receipts from Satellite Transmission Services cannot be treated as royalty & not taxable at the hands of assessee i...
Goods and Services Tax : DGGI Vs Abhit Manohar (Patiala House Court) Applicant/accused is Masters in Business Administration. He is reported to be the sole...
Income Tax : Detailed analysis of CBDT office order, outlining constitution and functioning of Dispute Resolution Committee in line with e-Disp...
Income Tax : CBDT notifies vide Notification No. 26/2022 – (Income Tax) | Dated: 5th April, 2022 Rule 44DAA – Constitution of Dispu...
Income Tax : Deceleration under Direct Tax Dispute Resolution Scheme can be filed till 31.01.2017 instead of earlier time allowed till 31.12.20...
Income Tax : Further queries have been received from the field authorities and other stakeholders on Direct Tax Dispute Resolution Scheme, 2016...
Income Tax : have been directed to state that the data of number of cases disposed every month by each CIT(A) is required to be forwarded to t...
Delhi High Court held that there was no occasion for respondent to terminate service of petitioner since petitioner failed to establish that respondent is an ‘industry’ and there existed employer employee relationship between them.
Explore the potential of ADR mechanisms in resolving taxation disputes, addressing government concerns, and improving efficiency in India’s tax system.
Respondent was appointed in the kitchen of the petitioner, on acts of theft, misappropriation and fraud, articles of charges were issued. Notably, it is alleged that a Safal brand one litre oil sachet was found hidden on the tank bag of his two wheeler.
Taxpayers face challenges when assessment orders don’t reflect DRP directions. Misalignments lead to disputes, rectification issues, and relief from appellate authorities.
Bombay High Court held that Dispute Resolution Panel (DRP) could give directions only in pending assessment proceedings. Once assessment order is passed, DRP has not power to pass any direction.
Detailed analysis of CBDT office order, outlining constitution and functioning of Dispute Resolution Committee in line with e-Dispute Resolution Scheme, 2022.
ITAT held that receipts from Satellite Transmission Services cannot be treated as royalty & not taxable at the hands of assessee in India
CBDT notifies vide Notification No. 26/2022 – (Income Tax) | Dated: 5th April, 2022 Rule 44DAA – Constitution of Dispute Resolution Committee, Rule 44DAB – Application for resolution of dispute before the Dispute Resolution Committee, Rule 44DAC – Power to reduce or waive penalty imposable or grant immunity from prosecution or both under Income Tax […]
Amendment in section 245MA of the Act related to Dispute Resolution Committee Finance Act, 2021 introduced a new chapter XIX-AA in the Act consisting of section 245MA for constituting Dispute Resolution Committee (DRC) for specified persons who may opt for dispute resolution under the said section and who fulfil specified conditions mentioned in the said […]
The Finance Act, 2009 introduced with effect from 01.10.2009 an alternate dispute resolution mechanism to facilitate expeditious resolution of disputes in tax related matters for foreign companies and for transfer pricing matters.
