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

Assessee in arbitration can seek settlement under Vivad se Vishwas scheme without pending appeal; complete declaration form.

An assessee with a case pending in arbitration is eligible to apply for settlement under the Vivad se Vishwas scheme, even if no appeal is pending. The assessee must complete the relevant details in the declaration form. The disputed tax in such cases is defined as the tax, including surcharge and cess, on the disputed income that is the subject of the arbitration.