Home Highlights September 2012 Year 2012 This

You may also like:

1. Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel (DRP) - Reference to - Constitution of DRP at specified places - Cir. No. 1/FT&TR/2012 Dated: January 31, 2012

2. Section 144C of the Income-tax Act, 1961 - Dispute resolution Panel-Reference to - Reconstitution of DRP at specified areas of jurisdiction. - Order-Instruction

3. Power of DRP to enhance the assessment u/s 144C(5) - The Dispute Resolution Panel being an Expert Panel, is bound to ascertain the correctness or otherwise of the Draft...

4. Income–tax (Dispute Resolution Panel) (First Amendment) Rules, 2018

5. TP - The findings or the premise taken by the Dispute Resolution Panel (DRP) in the subsequent year does not render the findings in the previous years per se illegal or...

6. Income-tax (Dispute Resolution Panel)(first amendment) Rules, 2012 - Amendment in Rule 3. - Notification

7. Validity of the final assessment order due to non-service of the Dispute Resolution Panel’s (DRP) directions - AR candidly admitted before the Tribunal that, on the...

8. Non-passing of separate draft order pursuant to restoration by the Dispute Resolution Panel (DRP) - non- adhering statutorily mandated procedure - Order of DRP restoring...

9. Deduction u/s 10B - Directions of DRP u/s 144C - It appears it is not as if the matter has been concluded by the Dispute Resolution Panel. Rather it has kept open the...

10. TPA - the assessee cannot seek to raise an issue before the Tribunal in respect of which he has not filed any objection before the Dispute Resolution Panel nor has the...