SC: Arrest & Remand Illegal if Grounds Not Given in Language Arrestee Understands  ||  SC: Judgment for Deceased Party is Null if Legal Heir was not Brought on Record Before Hearing  ||  SC: Hiding a Candidate’s Conviction Voids Election, Regardless of Whether it Influenced Results  ||  Delhi HC: Not Here to Monitor Delhi University, but Students Must Follow Law During Elections  ||  J&K&L HC: Paying Tax or GST Registration Doesn’t Legalize Unlicensed Business Activities  ||  Delhi HC: Victim’s Past or Character Cannot be Used to Suggest Consent in Assault Cases  ||  P&H HC: Constitution isn’t Privilege Charter; Reservation in Promotions Requires Statutory Amendment  ||  Kerala HC: Law Must be Amended to Hold Landowners Liable for Illegal Paddy Land Reclamation  ||  Bombay HC: Parents Saying Daughter was Unhappy, Wept Often not Enough to Convict under 498A IPC  ||  Kerala HC: Physiotherapists and Occupational Therapists Cannot Use “Dr.” Without Medical Degree    

SC: Disclosure Made to Settlement Commission Needn't be Something that Wasn’t Discovered by AO - (27 Sep 2023)

DIRECT TAXATION

Supreme Court has held that Section 245C r/w Section 245H of Income-Tax Act only contemplates full and true disclosure of income to be made before Settlement Commission, regardless of disclosures or discoveries made before/by the Assessing Officer (AO), disclosures needn’t be something new.

Tags : SUPREME COURT   SETTLEMENT COMMISSION   DISCLOSURES   ASSESSING OFFICER  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved