Page 51 - Arthyog_FilBook_05 05 2024 (1)

! ! . " . % ( + + ! +
( < . / / & .
& . < . 0 1 % % ! & & &
% && !

A & " & 1 1 % % 1 !& !
! ! . / + . & .
&& ! . ! . ( + . . . .
% 1 . & . . ( + 1
1 =, . G

1. Final fact-finding Authority
( + ? . ;? % ( ! ; / + && ?
8 % ) & : . 1 . . & " ( 8 %
) && ? =$$- & % . ? % & D !
! 8 % ) & . % ! . / ! / 8 8
L ! 1 & . ! $ $$$ / ! 1 "
% . % ! . 8 % ) & . % ( ! /
&& E % & @ %! 1 ! 1 & ?
. " 8 % < ! C & . " 1 1 % . ( + 1
=$ % 8 % )

2. The Income-tax Act, of 1961 refers to 106 Central Acts and various State Legislations and
frequent amendments.
( ! ; / + . R % . ) . $R ) +
" 0 % (. " &! . 8 0 1 . . & +
. ##= ( + . ##= % ( ! + . ## ) !& + .
=$ - ( & + . -= 0 ! 0 & + =$$# +
) & % + , ( + ##= ( ) + # = . 4 +
-$ ) . ( & 1 %
% + " @ 1 % 1 / ! E
. ! ! && % . ,, 1
% !& 1V ! . ?"
!& . / + ! ! 1 ( ! / +
% . ,, 1 " !& . /

3. Double taxation agreements.
( / % ! 1 ! $$ B % .
/ . & % : & . ! / 1
% / + & ! . ! % (
/ 8 C ! ! 1 " ! , ! ! .
( + : . @ %! . ( + ( / && 1
) 1 & A / % ! .
" !& . & . A / " % !
& 1 @ % . ,, 1 ? F @ !&

4. Revenue is litigant either as an appellant or respondent.

. ( ! / +&& && " %
&& & . . % . ( ! / !&

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Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons