The Resource The doctrine of "merger" in appellate procedures concerning direct taxes

The doctrine of "merger" in appellate procedures concerning direct taxes

Label
The doctrine of "merger" in appellate procedures concerning direct taxes
Title
The doctrine of "merger" in appellate procedures concerning direct taxes
Creator
Subject
Summary
The author discusses the complicated appeal system currently applied in India in tax matters and deals with the concept of "merger". The concept of merger relates to the combining of an order of the Income Tax Officer with an order of the Appellate Assistant Commissioner. When a taxpayer files an appeal against an order of the Income Tax Officer to the appellate authority and this authority issues an order, a portion of the Income tax Officer's order merges with the order of the appelate authority which gives a valuable right to the taxpayer
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 39 (1985),
http://library.link/vocab/creatorName
Govind, H
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • appeal
  • tax authorities
Label
The doctrine of "merger" in appellate procedures concerning direct taxes
Instantiates
Publication
Label
The doctrine of "merger" in appellate procedures concerning direct taxes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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