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55 Important "Vivad Se Vishwas Scheme” Questions and its Answers

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The appellant has settled the dispute under Vivad se Vishwas in an assessment year. Whether it is open for Revenue to take a stand that the additions have been accepted by the appellant and hence he cannot dispute it in future assessment years?

It has been clarified in Explanation to clause 5 that making a declaration under Vivad se Vishwas shall not amount to conceding the tax position and it shall not be lawful for the income-tax authority…

If the taxpayer avails Vivad se Vishwas for Transfer Pricing adjustment, will provisions of section 92CE of the Act apply separately?

Yes, the secondary adjustment under section 92CE will be applicable. However, it may be noted that the provision of secondary adjustment as contained in section 92CE of the Act is not applicable for the…

If the loss is not allowed to be adjusted while calculating disputed tax, will that loss be allowed to be carried forward under Vivad se Vishwas scheme?

As per the amendment proposed in Vivad se Vishwas, in a case where the dispute in relation to an assessment year relates to the reduction of Minimum Alternate Tax (MAT) credit or reduction of loss or…

Will the result of Vivad se Vishwas be applied to the same issues pending before AO?

No, only the issues covered in the declaration are settled in the dispute without any prejudice to the same issues pending in other cases. It has been clarified that making a declaration under this Act…

Will/here be immunity from prosecution under Vivad se Vishwas scheme?

Yes, clause 6 provides for immunity from prosecution to a declarant in relation to tax arrears for which declaration is filed under Vivad se Vishwas and in whose case an order is passed by the DA that…

Where the demand in case of an assessee has been reduced partly or fully by giving appeal effect to the order of the appellate forum, how would the amount payable under Vivad se Vishwas be adjusted?

In such cases, after getting the proof of payment of the amount payable under Vivad se Vishwas, the AO shall pass an order under the relevant provisions of Vivad se Vish was to create demand in case of…

Once the declaration is filed under Vivad se Vishwas, and for financial difficulties, payment is not made accordingly, will the declaration be null and void?

Yes it would be void under Vivad se Vishwas scheme.

There is no provision for the withdrawal of appeal/writ/SLP by the department on the settlement of dispute under Vivad se Vishwas scheme?

On intimation of payment to the DA by the appellant pertaining to department appeal/writ/SLP, the department shall withdraw such appeal/writ/SLP.

Where tax determined by DA is not acceptable can appeal be filed against the order of designated authority before ITAT, High Court or Supreme Court under Vivad se Vishwas scheme?

No. As per clause 4(7), no appellate forum or arbitrator, conciliator or mediator shall proceed to decide any issue relating to the tax arrears mentioned in the declaration in respect of which order is…

Whether DA can amend his order to rectify any patent errors under Vivad se Vishwas scheme?

Yes, the DA shall be able to amend his order under clause 5 to rectify any apparent errors.

Will DA also pass an order granting expressly, immunity from levy of interest and penalty by the AO as well as immunity from prosecution under Vivad se Vishwas scheme?

As per clause 6, subject to the provisions of clause 5, the DA shall not institute any proceeding in respect of an offense; or impose or levy any penalty; or charge any interest under the Income-tax Act…

Clause 5(2) requires declarant to pay the amount determined by DA within 15 days of receipt of a certificate from DA. Clarification is required on whether the declarant is to also intimate DA about the fact of having made payment pursuant to declaration within a period of 15 days under Vivad se Vishwas scheme?

As per clause 5(2), the declarant shall pay the amount determined under clause 5(1) within fifteen days of the date of receipt of the certificate and intimate the details of such payment to the DA in…

When appeals are withdrawn from the appellate forum, the declarant is declared to be ineligible under the Vivad se Vishwas by DA. At the stage of determination of the amount payable under section 5(1) or, the amount determined by DA is at the variance of the amount declared by the declarant. Whether the appeals are automatically reinstated or a separate application needs to be filed for reinstating the appeal before the appellate authorities?

Under the amended procedure no appeal is required to be withdrawn before the grant of certificate by DA. After the grant of certificate by DA under clause 5, the appellant is required to withdraw appeal…

If taxes are paid after availing the benefits of the Vivad se Vishwas and later the taxpayer decides to take a refund of these taxes paid, would it be possible?

No. Any amount paid in pursuance of a declaration made under the Vivad se Vishwas shall not be refundable under any circumstances.

How much time shall be available for paying the taxes after filing a declaration under the Vivad se Vishwas scheme?

As per clause 5 of Vivad se Vishwas, the DA shall determine the amount payable by the declarant within fifteen days from the date of receipt of the declaration and grant a certificate to the declarant…

There are two appeals filed for an assessment year. One by the appellant and one by the tax department, whether the appellant can opt for only one appeal? If yes, how would the disputed tax be computed under Vivad se Vishwas scheme?

The appellant has an option to opt to settle appeal filed by it or appeal filed by the department or both. The declaration form is to be filed assessment year wise i.e. only one declaration for one assessment…

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%?

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%…

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?

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,…

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?

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,…

In a case, ITAT has passed an order giving relief on two issues and confirming three issues. Time to file appeal has not expired as on specified date. The taxpayer wishes to file a declaration for the three issues which have gone against him. What about the other two issues as the taxpayer is not sure if the department will file appeal or not?

The Vivad se Vishwas allow the declaration to be filed even when the time to file an appeal has not expired considering them to be deemed appeal. Vivad se Vishwas also envisages the option to assessee…

If there is substantive addition as well as protective addition in the case of the same assessee for a different assessment year, how will that be covered under Vivad se Vishwas scheme?

If the substantive addition is eligible to be covered under Vivad se Vishwas, then on the settlement of dispute related to substantive addition AO shall pass rectification order deleting the protective…

Appeals against assessment orders and against penalty orders are filed separately on the same issue. Hence there are separate appeals for both. In such a case how dis puled tax to be calculated under Vivad se Vishwas scheme?

Further, it is clarified that if the appellant has both appeals against assessment order and appeal against penalty relating to same assessment pending for the same assessment year, and he wishes to settle…

Where DRP order passed on or after 1st July 2012 and before 1st June 2016 has given relief to assessee and Department has filed an appeal, how assessed tax to be calculated under Vivad se Vishwas scheme?

If department appeal is required to be settled, then against that appeal the appellant is required to pay only 50% of the amount that is otherwise payable if it was his appeal.

When assessee settles his own appeal or arbitration under Vivad se Vishwas, will consequential relief be available to the deductor in default from liability determined under TDS order U/S 201?

When an assessee (being a person receiving an income) settles his own appeal or arbitration under Vivad se Vishwas and such appeal or arbitration is with reference to the assessment of an income which…

Where assessee settles TDS liability as a deductor of TDS under Vivad se Vishwas (i.e against order u/s 201), when will he get consequential relief of expenditure allowance under proviso to section 40(a)(i)/(ia)?

In such cases, the deductor shall be entitled to get consequential relief of allowable expenditure under proviso to section 40(a)(i)/(ia) in the year in which the tax was required to be deducted. To illustrate,…

Where assessee settles TDS appeal or withdraws arbitration (against order U/S 201) as a deductor of TDS, will credit of such tax be allowed to deductee under Vivad se Vishwas scheme?

In such cases, the deductee shall be allowed to claim credit of taxes in respect of which the deductor has availed of dispute resolution under Vivad se Vishwas. However, the credit will be allowed as…

Whether credit for earlier taxes paid against disputed tax will be available against the payment to be made under Vivad se Vishwas scheme?

The amount payable by the declarant under Vivad se Vishwas shall be determined by the DA under clause 5. Credit for taxes paid against the disputed tax before filing a declaration shall be available to…

What amount of tax is required to be paid, if an assessee wants to avail the benefit of the Vivad se Vishwas scheme?

Under the Vivad se Vishwas, the declarant is required to make the following payment for settling disputes: A. In appeals/writ / SLP / DRP objections/revision application under section 264 / arbitration…

How will disputed tax be computed in a case where an assessment has been set aside for giving a proper opportunity to an assessee on the additions carried out by the AO under Vivad se Vishwas scheme?

To illustrate, the return of income was filed by the assessee. The tax on returned income was INR 10,000 and interest was INR 1,000. The amount of INR 11,000 was paid before filing the return. The AO…

How will disputed tax be calculated in a case where disputed demand including interest has been paid by the assessee while being in an appeal under Vivad se Vishwas scheme?

To illustrate, consider a non-search case where an assessee is In appeal before COlmnissioner(Appeals). The tax on returned income (including surcharge and cess) comes to INR 30,000 and interest under…

In a case, appeal or arbitration is pending on the specified date, but a rectification is also pending with the AO which if accepted will reduce the total assessed income. Will the calculation of disputed tax be calculated on rectified total assessed income under Vivad se Vishwas scheme?

The rectification order passed by the AO may have an impact on the determination of disputed tax if there is a reduction or increase in the income and tax liability of the assessee as a result of rectification.…

If an appeal is filed before High Court and is pending for admission as on 31.1.2020, whether the case is eligible for Vivad se Vishwas scheme?

Yes. Such case is eligible for Vivad se Vishwas scheme.

If the due date of filing appeal is after 31.1.2020 the appeal has not been filed, will such a case be eligible for Vivad se Vishwas scheme?

Yes. The due date of filing appeal for such cases is eligible for Vivad se Vishwas scheme.

In the case of an assessee, the prosecution has been instituted and is pending in court. Is assessee eligible for the Vivad se Vishwas scheme?

No, the assessee is not eligible for the Vivad se Vishwas scheme. However, where only notice for initiation of prosecution has been issued with reference to tax arrears, the taxpayer has a choice to compound…

In a case, Income Tax Appellate Tribunal(ITAT) has quashed the assessment order based on a lack Of jurisdiction by the AO. The department has filed an appeal in HC which is pending. Is the assessee eligible to settle this dispute under Vivad se Vishwas and if yes, how disputed tax be calculated as there is no assessment order?

The assessee, in this case, is eligible to settle the department appeal in HC. The amount payable shall be calculated at half rate of 100%,110%, 125% or 135%, as the case may be, on the disputed tax that…

In a case there is no disputed tax but, there is an appeal for a disputed penalty that has been disposed off by CIT (Appeals) on 5th January 2020. Time to file an appeal in Income Tax Appellate Tribunal(ITAT) against the order of Commissioner(Appeals) is still available but the appeal has not yet been filed. Will such a case be eligible to avail the benefit under Vivad se Vishwas scheme?

Yes, the appellant, in this case, would also be eligible to avail the benefit of Vivad se Vishwas. In this case, the terms of availing Vivad se Vishwas in case of disputed penalty interest/fee is similar…

The assessment order under section 143(3) of the Act was passed in the case of an assessee for the assessment year 2015-16. The said assessment order is pending with ITAT. Subsequently, another order under section 147/143(3) was passed for the same assessment year and that is pending with CIT (Appeals)? Could both or one of the orders be settled under Vivad se Vishwas?

The appellant, in this case, has an option to settle either of the two appeals or both appeals for the same assessment year. If he decides to settle both appeals then he has to file only one declaration…

Are disputes relating to wealth tax, security transaction tax, commodity transaction tax, and equalization levy covered under Vivad se Vishwas scheme?

No any other Tax disputes are related. But instead, disputes relating to income-tax are covered.

If CIT(Appeals) has given an enhancement notice, can the appellant avail the Vivad se Vishwas after including proposed enhanced income in the total assessed income?

The amendment proposed in the Vivad se Vishwas allows the declaration even in cases where CIT (Appeals) has issued enhancement notice on or before 31st January 2020. However, the disputed tax in such…

Are cases pending before Dispute Resolution Panel(DRP) covered? What if the assessee has not filed objections with DRP and the Assessing Officer(AO) has not yet passed the final order under Vivad se vishwas scheme?

Yes, a person who has filed his objections before the DRP under section 144C of the Act and the DRP has not issued any direction on or before the specified date as well as a person in whose case the DRP…

Will the delay in deposit of Tax Deducted at Source(TDS) and Tax Collection at Source(TCS) be also covered under Vivad se Vishwas?

The disputed tax includes tax related to Tax Deducted at Source (TDS) and Tax Collection at Source (TCS) which are disputed and pending in appeal. However, if there is no dispute related to TDS or TCS…

Whether assessee can avail the Vivad se Vishwas for some of the issues and not accept other issues?

Picking and choosing issues for settlement of an appeal is not allowed. With respect to one order, the appellant must chose to settle all issues and then only he would be eligible to file declaration.…

With respect to interest under section 234A, 234B or 234C, there is no appeal but the assessee has filed waiver application before the competent authority which is pending as on 31 Jan 2020. Will such cases be covered under Vivad se Vishwas?

No, such cases are not covered. Waiver applications are not appealed within the meaning of Vivad se Vishwas.

If a writ has been filed against a notice issued under section 148 of the Act and no assessment order has been passed consequent to that section 148 notice, will such case be eligible to file a declaration under Vivad se Vishwas?

The assessee would not be eligible for Vivad se Vishwas as there is no determination of income against the said notice.

In a case where disputed tax contains qualifying tax arrears as also non-qualifying tax arrears (such as tax arrears relating 10 assessment made in respect of undisclosed foreign income): Whether the assessee is eligible to the Vivad se Vishwas itself? If eligible, whether quantification of disputed tax can exclude/ignore non-qualifying tax arrears?

If the tax arrears include a tax on issues that are excluded from the Vivad se Vishwas, such cases are not eligible to file a declaration under Vivad se Vishwas. There is no provision under Vivad se Vishwas…

Whether 234E and 234F appeals are covered under vivad se vishwas scheme?

If an appeal has been filed against imposition of fees under sections 234E or 234F of the Act, the appellant would be eligible to file declaration for a disputed fee and the amount payable under Vivad…

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Is there any necessity that to qualify under the Vivad se Vishwas, the appellant should have tax demand in arrears as on the date of filing declaration?

Vivad se Vishwas can be availed by the appellant irrespective of whether the tax arrears have been paid either partly or fully or are outstanding.

In a case, where an appellant desires to settle concealment penalty appeal pending before CIT(A) while continuing to litigate quantum appeal that has travelled to the higher appellate forum. Considering these are two independent and different appeals, whether the appellant can settle one to exclusion of others? Or whether settlement of penalty appeal will have any impact on quantum appeal?

If both quantum appeal covering disputed tax and appeal against penalty levied on such disputed tax for an assessment year are pending, the declarant is required to file a declaration form giving details…

If an assessment has been set aside for giving a proper opportunity to an assessee on the additions carried out by the AO. Can he avail the Vivad se Vishwas with respect to such additions?

If an appellate authority has set aside an order (except where assessment is canceled with a direCtion that assessment is to be framed de novo) to the file of the AO for giving proper opportunity or to…

Can the benefit of the Vivad se Vishwas be availed, if a search and seizure action by the Income-tax Department has been initiated against a taxpayer?

Case, where the tax arrears relate to an assessment made under section 143(3) or section 144 or section 153A or section 153C of the Act on the basis of search initiated under section 132 or section 132A…

Whether DA can amend his order to rectify any patent errors under Vivad se Vishwas scheme?

Yes, the DA shall be able to amend his order under clause 5 to rectify any apparent errors.

There is no provision for the withdrawal of appeal/writ/SLP by the department on the settlement of dispute under Vivad se Vishwas scheme?

On intimation of payment to the DA by the appellant pertaining to department appeal/writ/SLP, the department shall withdraw such appeal/writ/SLP.

Once the declaration is filed under Vivad se Vishwas, and for financial difficulties, payment is not made accordingly, will the declaration be null and void?

Yes it would be void under Vivad se Vishwas scheme.

Will/here be immunity from prosecution under Vivad se Vishwas scheme?

Where tax determined by DA is not acceptable can appeal be filed against the order of designated authority before ITAT, High Court or Supreme Court under Vivad se Vishwas scheme?

Where the demand in case of an assessee has been reduced partly or fully by giving appeal effect to the order of the appellate forum, how would the amount payable under Vivad se Vishwas be adjusted?

Will the result of Vivad se Vishwas be applied to the same issues pending before AO?

If the taxpayer avails Vivad se Vishwas for Transfer Pricing adjustment, will provisions of section 92CE of the Act apply separately?

If the loss is not allowed to be adjusted while calculating disputed tax, will that loss be allowed to be carried forward under Vivad se Vishwas scheme?

The appellant has settled the dispute under Vivad se Vishwas in an assessment year. Whether it is open for Revenue to take a stand that the additions have been accepted by the appellant and hence he cannot dispute it in future assessment years?

An appeal has been filed against the interest levied on assessed tax. However, there is no dispute against the amount of assessed tax. Can the benefit of the Vivad se Vishwas be availed?

Declarations covering disputed interest (where there is no dispute on tax corresponding to such interest) are eligible under Vivad se Vishwas. It may be clarified that if there is a dispute on the tax…

Is there any necessity that to qualify under the Vivad se Vishwas, the appellant should have tax demand in arrears as on the date of filing declaration?

Vivad se Vishwas can be availed by the appellant irrespective of whether the tax arrears have been paid either partly or fully or are outstanding.

Whether assessee can avail the Vivad se Vishwas for some of the issues and not accept other issues?

Are disputes relating to wealth tax, security transaction tax, commodity transaction tax, and equalization levy covered under Vivad se Vishwas scheme?

No any other Tax disputes are related. But instead, disputes relating to income-tax are covered.

What if the disputed demand including interest has been paid by the appellant while being in appeal?

Appeals in which the appellant has already paid the disputed demand either partly or fully are also covered. If the amount of tax paid is more than the amount payable under Vivad se Vishwas, the appellant…

If an assessment has been set aside for giving a proper opportunity to an assessee on the additions carried out by the AO. Can he avail the Vivad se Vishwas with respect to such additions?

Whether 234E and 234F appeals are covered under vivad se vishwas scheme?

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If a writ has been filed against a notice issued under section 148 of the Act and no assessment order has been passed consequent to that section 148 notice, will such case be eligible to file a declaration under Vivad se Vishwas?

The assessee would not be eligible for Vivad se Vishwas as there is no determination of income against the said notice.

With respect to interest under section 234A, 234B or 234C, there is no appeal but the assessee has filed waiver application before the competent authority which is pending as on 31 Jan 2020. Will such cases be covered under Vivad se Vishwas?

No, such cases are not covered. Waiver applications are not appealed within the meaning of Vivad se Vishwas.

Are cases pending before Dispute Resolution Panel(DRP) covered? What if the assessee has not filed objections with DRP and the Assessing Officer(AO) has not yet passed the final order under Vivad se vishwas scheme?

If CIT(Appeals) has given an enhancement notice, can the appellant avail the Vivad se Vishwas after including proposed enhanced income in the total assessed income?

The assessment order under section 143(3) of the Act was passed in the case of an assessee for the assessment year 2015-16. The said assessment order is pending with ITAT. Subsequently, another order under section 147/143(3) was passed for the same assessment year and that is pending with CIT (Appeals)? Could both or one of the orders be settled under Vivad se Vishwas?

In a case there is no disputed tax but, there is an appeal for a disputed penalty that has been disposed off by CIT (Appeals) on 5th January 2020. Time to file an appeal in Income Tax Appellate Tribunal(ITAT) against the order of Commissioner(Appeals) is still available but the appeal has not yet been filed. Will such a case be eligible to avail the benefit under Vivad se Vishwas scheme?

In a case, Income Tax Appellate Tribunal(ITAT) has quashed the assessment order based on a lack Of jurisdiction by the AO. The department has filed an appeal in HC which is pending. Is the assessee eligible to settle this dispute under Vivad se Vishwas and if yes, how disputed tax be calculated as there is no assessment order?

Which appeals are covered under the Vivad se Vishwas scheme?

Appeals pending before the appellate forum [Commissioner (Appeals), Income Tax Appellate Tribunal (ITAT), High Court or Supreme Court], and writ petitions pending before High Court (HC) or Supreme Court…

If there is no appeal pending but the case is pending in arbitration, will the taxpayer be eligible to apply under Vivad se Vishwas? What will be the disputed tax too?

An assessee whose case is pending in arbitration is eligible to apply for settlement under Vivad se Vishwas even if no appeal is pending. In such a case, the assessee should fill the relevant details…

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?

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,…

Can the benefit of the Vivad se Vishwas be availed, if a search and seizure action by the Income-tax Department has been initiated against a taxpayer?

In a case, where an appellant desires to settle concealment penalty appeal pending before CIT(A) while continuing to litigate quantum appeal that has travelled to the higher appellate forum. Considering these are two independent and different appeals, whether the appellant can settle one to exclusion of others? Or whether settlement of penalty appeal will have any impact on quantum appeal?

If the due date of filing appeal is after 31.1.2020 the appeal has not been filed, will such a case be eligible for Vivad se Vishwas scheme?

Yes. The due date of filing appeal for such cases is eligible for Vivad se Vishwas scheme.

If an appeal is filed before High Court and is pending for admission as on 31.1.2020, whether the case is eligible for Vivad se Vishwas scheme?

Yes. Such case is eligible for Vivad se Vishwas scheme.

If taxes are paid after availing the benefits of the Vivad se Vishwas and later the taxpayer decides to take a refund of these taxes paid, would it be possible?

No. Any amount paid in pursuance of a declaration made under the Vivad se Vishwas shall not be refundable under any circumstances.

In a case where disputed tax contains qualifying tax arrears as also non-qualifying tax arrears (such as tax arrears relating 10 assessment made in respect of undisclosed foreign income): Whether the assessee is eligible to the Vivad se Vishwas itself? If eligible, whether quantification of disputed tax can exclude/ignore non-qualifying tax arrears?

Will the delay in deposit of Tax Deducted at Source(TDS) and Tax Collection at Source(TCS) be also covered under Vivad se Vishwas?

In the case of an assessee, the prosecution has been instituted and is pending in court. Is assessee eligible for the Vivad se Vishwas scheme?

In a case, appeal or arbitration is pending on the specified date, but a rectification is also pending with the AO which if accepted will reduce the total assessed income. Will the calculation of disputed tax be calculated on rectified total assessed income under Vivad se Vishwas scheme?

How will disputed tax be calculated in a case where disputed demand including interest has been paid by the assessee while being in an appeal under Vivad se Vishwas scheme?

How will disputed tax be computed in a case where an assessment has been set aside for giving a proper opportunity to an assessee on the additions carried out by the AO under Vivad se Vishwas scheme?

What amount of tax is required to be paid, if an assessee wants to avail the benefit of the Vivad se Vishwas scheme?

Whether credit for earlier taxes paid against disputed tax will be available against the payment to be made under Vivad se Vishwas scheme?

Where assessee settles TDS appeal or withdraws arbitration (against order U/S 201) as a deductor of TDS, will credit of such tax be allowed to deductee under Vivad se Vishwas scheme?

Where assessee settles TDS liability as a deductor of TDS under Vivad se Vishwas (i.e against order u/s 201), when will he get consequential relief of expenditure allowance under proviso to section 40(a)(i)/(ia)?

When assessee settles his own appeal or arbitration under Vivad se Vishwas, will consequential relief be available to the deductor in default from liability determined under TDS order U/S 201?

Where DRP order passed on or after 1st July 2012 and before 1st June 2016 has given relief to assessee and Department has filed an appeal, how assessed tax to be calculated under Vivad se Vishwas scheme?

If department appeal is required to be settled, then against that appeal the appellant is required to pay only 50% of the amount that is otherwise payable if it was his appeal.

Appeals against assessment orders and against penalty orders are filed separately on the same issue. Hence there are separate appeals for both. In such a case how dis puled tax to be calculated under Vivad se Vishwas scheme?

If there is substantive addition as well as protective addition in the case of the same assessee for a different assessment year, how will that be covered under Vivad se Vishwas scheme?

In a case, ITAT has passed an order giving relief on two issues and confirming three issues. Time to file appeal has not expired as on specified date. The taxpayer wishes to file a declaration for the three issues which have gone against him. What about the other two issues as the taxpayer is not sure if the department will file appeal or not?

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?

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?

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%?

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