Appeal against assessment order is pending (or time to file appeal against such order has not expired) on 31st Jan 2020. Assessee has also filed application for resolution of assessment order under Mutual Agreement Procedure (MAP). Whether Vivad se Vishwas can be availed?
FAQs on Direct Tax Vivad Se Vishwas Act, 2020
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Vivad se Vishwas eligibility: pending or unaccepted MAP allows scheme entry if declarant withdraws MAP application and appeal. If an appeal is pending or the appeal period has not expired and a Mutual Agreement Procedure application is pending or unaccepted, the dispute is ... Summary
Vivad se Vishwas eligibility: pending or unaccepted MAP allows scheme entry if declarant withdraws MAP application and appeal.
If an appeal is pending or the appeal period has not expired and a Mutual Agreement Procedure application is pending or unaccepted, the dispute is eligible for Vivad se Vishwas provided the declarant withdraws both the MAP application and the related appeal.
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