Assessment Procedure

Assessment Procedure November 2, 2016

Special Provisions for Avoiding Repetitive Appeals

Chapter XIV-A Repetitive appeals on similar issues at various appellate for a have led to significant increase in the number of cases and huge drain of productive judicial and executive resources. To eliminate the need to decide on similar issues pertaining the same assessee, Finance Act 2015, inserted Sec 158A and Sec 158AA where the […]