Abstract

http://ssrn.com/abstract=2016864
 
 

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Dispute Resolution Panels: A Failed Solution Already?


Tarun Jain


Supreme Court of India; London School of Economics & Political Science (LSE); National Law University Jodhpur (NLUJ)

March 5, 2012

Income Tax Reports Journal, Vol. 341, pp. 52-56, 2012

Abstract:     
The intent leading to the introduction of the alternative forum, being the redressal of grievances against action of assessing officers, was indeed laudable and the end objectives were also noteworthy. However the manner in which the Dispute Resolution Panels have functioned leaves much to be attained in the notified intent. This article brings into perspective the ‘Dispute Resolution Panel’ under the Income Tax Act, 1961.

The chapterization of the paper is as under; Background, Legislative Changes, Experience of the Working of the Panels, and Workable Solution for Future.

Number of Pages in PDF File: 6

Keywords: dispute resolution panel, income tax, India

JEL Classification: E62, H20, H29, H71

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Date posted: March 6, 2012  

Suggested Citation

Jain, Tarun, Dispute Resolution Panels: A Failed Solution Already? (March 5, 2012). Income Tax Reports Journal, Vol. 341, pp. 52-56, 2012. Available at SSRN: http://ssrn.com/abstract=2016864

Contact Information

Tarun Jain (Contact Author)
Supreme Court of India ( email )
New Delhi
India
London School of Economics & Political Science (LSE)
London
United Kingdom
National Law University Jodhpur (NLUJ)
Jodhpur
India
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