SC: Subsidy Taxability Depends on its Purpose under The Income Tax Law  ||  MP HC:Revenue Authority’s Decision Can’t Operate as Res Judicata in Absence of Express Statutory Bar  ||  SC: Breakup Followed by Suicide does not Automatically Amount to Abetment to Suicide  ||  SC: Election Petition under Representation of the People Act Must be Filed Personally by Petitioner  ||  Patna HC: Template Arrest Memo cannot Satisfy Mandate under Article 22 of Constitution  ||  MP HC: Delayed Cruelty FIR not Counterblast When Wife “Remains Silent” to Save her Married Life  ||  MP HC:Revenue Authority’s Decision Can’t Operate as Res Judicata in Absence of Express Statutory Bar  ||  Patna HC: Signature Mismatch alone cannot Prove OMR Tampering  ||  J&K&L HC: Bail can be Set Aside if Contrary to Statutory Mandate  ||  Kerala HC: Headmistress’s Churidar cannot Bar Entry, Clothing Choice is A Fundamental Right    

Supreme Court: Immunity Under IDS is not available to Another Assessee Other Than Declarant - (30 Mar 2022)

DIRECT TAXATION

Supreme Court has observed that under the Income Declaration Scheme, the immunity Section 192 of the Income Tax Act, 1961 was available only to the declarant and not to another assessee.

Tags : SUPREME COURT   INCOME DECLARATION SCHEME   ASSESSEE  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved