Library Catalogue
From Matsya-Nyaya to Nyayochit-Nyaya : ADR in direct tax disputes in India
Aviral Pandey
From Matsya-Nyaya to Nyayochit-Nyaya : ADR in direct tax disputes in India - BangaloreBangalore NLSIU 2020 - 66 p. ; 25 cm.
TABLE OF CONTENTS CHAPTER 1: INTRODUCTION AND METHODOLOGY ; 1.1 Introduction ; 1.2 Statement of Problem ; 1.3 Significance of Study ; 1.4 Aims and Objectives ; 1.5 Hypothesis ; 1.6 Research Questions ; 1.7 Methodology ; 1.8 Limitation ; 1.9 Mode of Citation ; 1.10 Chapterisation; 1.11 Review of Literature; CHAPTER 2: EXTANT INCOME-TAX DISPUTE RESOLUTION IN INDIA ; 2.1 Conventional Structure ; 2.2 Assessing Officer ; 2.3 Commissioner of Income-tax (Appeals) ; 2.4 Income Tax Appellate Tribunal ; 2.5 High Court ; 2.6 Supreme Court ; (ADR) MECHANISMS PROVIDED FOR UNDER THE ACT: ; 2.7 Income-tax Settlement Commission (ITSC) ; 2.8 Dispute Resolution Panel (DRP) ; 2.9 Authority for Advance Rulings (AAR; 2.10 Advance Pricing Agreements (APA) ; 2.11 Double Taxation Avoidance Agreements (Tax Treaties) through Mutual Agreement Procedures (MAP) ; 2.12 Amnesty Scheme (The Direct Tax Vivad se Vishwas Scheme 2020) ; CHAPTER 3– INTERNATIONAL BEST PRACTICES SUPPORTING MEDIATION IN INCOME TAX DISPUTES ; 3.1 Australia ; 3.2 Brazil ; 3.3 Canada; 3.4 United Kingdom; 3.5 United States of America ; OTHER BEST PRACTICES ; 3.6 New Zealand ; 3.7 South Africa ; CHAPTER 4 – CONCLUSION & SUGGESTIONS ; Suggestions ; Theoretical Framework: Way Forward ; Bibliography.
From Matsya-Nyaya to Nyayochit-Nyaya : ADR in direct tax disputes in India - BangaloreBangalore NLSIU 2020 - 66 p. ; 25 cm.
TABLE OF CONTENTS CHAPTER 1: INTRODUCTION AND METHODOLOGY ; 1.1 Introduction ; 1.2 Statement of Problem ; 1.3 Significance of Study ; 1.4 Aims and Objectives ; 1.5 Hypothesis ; 1.6 Research Questions ; 1.7 Methodology ; 1.8 Limitation ; 1.9 Mode of Citation ; 1.10 Chapterisation; 1.11 Review of Literature; CHAPTER 2: EXTANT INCOME-TAX DISPUTE RESOLUTION IN INDIA ; 2.1 Conventional Structure ; 2.2 Assessing Officer ; 2.3 Commissioner of Income-tax (Appeals) ; 2.4 Income Tax Appellate Tribunal ; 2.5 High Court ; 2.6 Supreme Court ; (ADR) MECHANISMS PROVIDED FOR UNDER THE ACT: ; 2.7 Income-tax Settlement Commission (ITSC) ; 2.8 Dispute Resolution Panel (DRP) ; 2.9 Authority for Advance Rulings (AAR; 2.10 Advance Pricing Agreements (APA) ; 2.11 Double Taxation Avoidance Agreements (Tax Treaties) through Mutual Agreement Procedures (MAP) ; 2.12 Amnesty Scheme (The Direct Tax Vivad se Vishwas Scheme 2020) ; CHAPTER 3– INTERNATIONAL BEST PRACTICES SUPPORTING MEDIATION IN INCOME TAX DISPUTES ; 3.1 Australia ; 3.2 Brazil ; 3.3 Canada; 3.4 United Kingdom; 3.5 United States of America ; OTHER BEST PRACTICES ; 3.6 New Zealand ; 3.7 South Africa ; CHAPTER 4 – CONCLUSION & SUGGESTIONS ; Suggestions ; Theoretical Framework: Way Forward ; Bibliography.