The taxpayer is eligible for Vivad se Vishwas treating the situation as a taxpayer's deemed appeal in ITAT? How will disputed tax be calculated? Will it be 100% on the issue allowed by ITAT in earlier years or 50%?






Jeeva Jeeva
Answered on March 20,2020

In this case, on the issue where the taxpayer has got relief from ITAT in an earlier year (not reversed by He or SC), the disputed tax shall be computed at half of the normal rate of 100%, 110%, 125% or 135%, as the case may be.


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