Validity of rejection of the declarations filed by petitioner ...

Court Clarifies DTVSV Act: Section 9(a)(ii) Excludes Only Prosecution Pending for Tax Arrears at Declaration Filing.

September 20, 2023

Case Laws Income Tax HC

Validity of rejection of the declarations filed by petitioner under the DTVSV Act - U/s 9(a)(ii) of DTVSV Act, the only exclusion visualised is a pendency of prosecution in respect of tax arrear relatable to an assessment year as on the date of filing the declaration and not pendency of a prosecution in respect of an assessment year on any issue. - HC

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Validity of rejection of the declarations filed by petitioner ...

Court Clarifies DTVSV Act: Section 9(a)(ii) Excludes Only Prosecution Pending for Tax Arrears at Declaration Filing.

September 20, 2023

Case Laws Income Tax HC

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