There is no provision for 50% concession in an appeal pending in HC on an issue where the assessee has got relief on that issue from the SC under Vivad se Vishwas scheme?






Rajeev Rajeev
Answered on March 20,2020

If the appellant has got the decision in his favor from SC on an issue, there is no dispute now with regard to that issue and he need not settle that issue. If that issue is part of the multiple issues, the disputed tax may be calculated on other issues considering nil tax on this issue.


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