Income Tax : ITAT Ahmedabad held settlement payments in foreign civil cases are deductible under Section 37(1) as compensatory, not penal, and ...
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 : 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...
Bhupendra Murji Shah Vs. DCIT (Bombay High Court) We are not concerned here with the Circular of the Central Board of Direct Taxes. We are not concerned here also with the power conferred in the Assessing Officer of collection and recovery by coercive means. All that we are worried about is the understanding of this […]
Central Board of Excise and Customs has issued circular No.1063/2/2018-CX dated 16.02.2018, wherein this compiles sixty three orders of Supreme Court, High Courts and CESTAT on the various issues relating to Central Excise, Service Tax and Cenvat Credit has been accepted by the department. This is an exercise has been under taken by the Board […]
Major Achievements of CBDT in Current Financial Year 2016-17 so far include among others Enactment of The Benami Transactions (Prohibition) Amendment Act, 2016, Implementation of The Direct Tax Dispute Resolution Scheme, 2016 and of GAAR from Assessment Year 2018-19;
The suggestions of Committee to Study Appellate Orders to Examine Filing of Appeals by Income Tax Department before Various Forums are based upon: i) Analysis of actual data collected by the Committee ii) Interaction with the officers of the Income Tax Department iii) Study of the Global Best Practices.
Report deals with 1. Issues that give rise to frivolous litigation. 2. Issues that impact the quality of representation and effective management of litigation. 3. Systemic issues impacting effective litigation management and how to deal with these issues.
Deceleration under Direct Tax Dispute Resolution Scheme can be filed till 31.01.2017 instead of earlier time allowed till 31.12.2016.
Further queries have been received from the field authorities and other stakeholders on Direct Tax Dispute Resolution Scheme, 2016. The Central Government has considered the queries and decided to clarify the same in the form of questions and answers as follows.-
Finance Act, 2016 has introduced a scheme for resolution of disputes vide Chapter X called The Direct Tax Dispute Resolution Scheme, 2016.
Nature of Dispute covered under Indirect Tax Dispute Resolution Scheme, 2016: A dispute in respect of any of the provisions of the Act which is pending before the Commissioner (Appeals) as an appeal against the impugned order as on the 1.3.2016.
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 the Statistics (R&S) Wing of the office of DGIT(Logistics) by the 7th of the next month. However, the data of disposal of cases (as per list enclosed) has not been forwarded to the Statistics (R&S) Wing by the CIT(A) concerned till date.
