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.
A Direct Tax Vivad se Vishwas Scheme, 2024 is proposed to provide a mechanism for settlement of disputed tax issues, reducing litigation without significant cost to the exchequer. The Scheme aims to address the mounting pendency of appeals at the Commissioner of Income-Tax (Appeals) level, building on the success of the previous Vivaad Se Vishwas Act, 2020. It will come into force and have a last date as notified by the Central Government. The Scheme offers an opportunity for taxpayers and the Department to resolve pending appeals through an expeditious disposal mechanism.
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