An addition was made under section143(3) on two issues whereas appeal filed only for one addition. Whether interest and penalty be waived for both additions under Vivad se Vishwas scheme?






Deepak Deepak
Answered on March 20,2020

Under Vivad se Vishwas, interest and penalty will be waived only in respect of the issue which is disputed in appeal and for which declaration is filed. Hence, for the undisputed issue, the tax, interest, and penalty shall be payable.


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