Definitions clarify scope of 'dispute' and classifications of appellant cases under the direct tax settlement scheme. Rule 2 defines key terms for the Direct Tax Vivad Se Vishwas Rules, 2024: Act as the Finance (No.2) Act, 2024; Form as the annexed forms; and dispute to include appeals, writs, special leave petitions, objections and certain applications under the Income-tax Act where appellate or dispute-resolution processes remain pending. It defines issues covered in favour of the declarant by reference to favourable appellate decisions not reversed by higher courts, distinguishes new appellant case and old appellant case by timing of appellate status, and provides that undefined expressions take meanings from the Finance Act or the Income-tax Act.
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.
Definitions clarify scope of 'dispute' and classifications of appellant cases under the direct tax settlement scheme.
Rule 2 defines key terms for the Direct Tax Vivad Se Vishwas Rules, 2024: Act as the Finance (No.2) Act, 2024; Form as the annexed forms; and dispute to include appeals, writs, special leave petitions, objections and certain applications under the Income-tax Act where appellate or dispute-resolution processes remain pending. It defines issues covered in favour of the declarant by reference to favourable appellate decisions not reversed by higher courts, distinguishes new appellant case and old appellant case by timing of appellate status, and provides that undefined expressions take meanings from the Finance Act or the Income-tax Act.
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