No benefit, concession or immunity extends beyond the specific declared proceedings under the Direct Tax Vivad se Vishwas Act. Section 8 states that, except as expressly provided in sub-section (3) of section 5 or section 6, nothing in the Act shall be construed as conferring any benefit, concession or immunity on the declarant in any proceedings other than those in relation to which the declaration has been made.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No benefit, concession or immunity extends beyond the specific declared proceedings under the Direct Tax Vivad se Vishwas Act.
Section 8 states that, except as expressly provided in sub-section (3) of section 5 or section 6, nothing in the Act shall be construed as conferring any benefit, concession or immunity on the declarant in any proceedings other than those in relation to which the declaration has been made.
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