Home |vivad se vishwas scheme | Whether Vivad se Vishwas can be availed for proceedings pending before Authority of Advance Ruling (AAR) if a writ is pending against order passed by AAR in an HC? Will that case is covered and how disputed tax to be calculated?

Whether Vivad se Vishwas can be availed for proceedings pending before Authority of Advance Ruling (AAR) if a writ is pending against order passed by AAR in an HC? Will that case is covered and how disputed tax to be calculated?

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Neethu Neethu
Answered on March 20,2020

Vivad se Vishwas is not available for disputes pending before AAR. However, if the order passed by AAR has determined the total income of an assessment year and writ against such order is pending in HC, the appellant would be eligible to apply for the Vivad se Vishwas. The disputed tax, in that case, shall be calculated as per the order of the AAR and accordingly, wherever required, consequential order shall be passed by the AO. However, if the order of AAR has not determined the total income, it would not be possible to calculate disputed tax and hence such cases would not be covered. To illustrate, if AAR has given a ruling that there exists Permanent Establishment (PE) in India but the AO has not yet determined the amount to be attributed to such PE, such cases cannot be covered since total income has not yet been determined.

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