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Delhi HC: Assessee with Pending Tax Dispute May Avail Vivad Se Vishwas Act, 2020 - (17 Mar 2021)

DIRECT TAXATION

Delhi High Court has held that benefits under the Direct Tax Vivad Se Vishwas Act, 2020 may be availed by an assessee whose tax dispute is 'pending' before any appellate forum as on January 31, 2020. The Court has made it clear that it is not necessary that such appeal has been 'admitted' by the Appellate forum.

Tags : DELHI HIGH COURT   ASSESSEE WITH PENDING TAX DISPUTE  

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