How the upcoming budget can reduce pending tax appeals, ease financial burden on small taxpayers
Government efforts to reduce tax disputes for small taxpayers have not succeeded, with pending appeals increasing ...
Tax Guru38m
No power to Designated Authority to reopen concluded cases under Vivad se Vishwas Act
Conclusion: There was no provision under the DTVSV Act that empowered a Designated Authority to reopen a concluded settlement. Once a final certificate was issued under Section 5 (1), all disputes ...