DDT in TARC Report
THE Third Report of the Tax Administration Reform Commission (TARC) contains the extract of a DDT capsule verbatim. While commenting on needless litigation, the Report states (page 884),
What is worse is that sometimes litigation is persisted in by the departments despite a clarification by the Board and in a number of cases, officers in the field fail to follow the Board's instructions. A recent report appearing in one of the tax websites (http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=21928 accessed in November 2014) is illustrative of the problem (see Box 12.2).
Box 12.2 is the extract of the first capsule of . The Commission has fairly acknowledged the source and even given a link to the DDT in the Report.
We are happy that we have been of some use to the Commission.