Order of settlement u/s 245D(1) - full and true disclosure in ...

Settlement Disclosure Must Be Accurate: No Increasing Amount Later u/s 245D(1.

April 17, 2019

Case Laws     Income Tax     HC

Order of settlement u/s 245D(1) - full and true disclosure in application filed u/s 245C(1) - once the assessee approached settlement Commission with a certain amount, representing that it constituted full and true disclosure the question of “offering” another higher amount as a “full” disclosure is impermissible

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