Rule 44G(5) — the law in short
What the courts have decided on section Rule 44G(5), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Harman Connected Services Corporation India Pvt Ltd v Joint Secretary
High CourtHelps taxpayerNo later treatment found
The competent authorities have settled your case under the mutual agreement procedure and the department still will not give effect to it. What order will the court make?
A mandatory one. The Karnataka High Court declared that the revenue authorities cannot defer implementing or giving effect to a MAP settlement, directed them to amend the assessment orders for all four years in conformity with it, to allow the refund with permissible interest under the prescribed procedure, and to complete the exercise within four months of receipt of a certified copy of the order.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
