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<h1>Vivad se Vishwas inapplicable for AAR disputes unless AAR order on total income is under High Court writ.</h1> Vivad se Vishwas cannot be used for disputes pending before the Authority of Advance Ruling (AAR). However, if an AAR order determining total income is under writ in a High Court, the appellant may apply for Vivad se Vishwas. The disputed tax should be calculated based on the AAR's order, with necessary adjustments made by the Assessing Officer. If the AAR order does not determine total income, such cases are not covered. For instance, if AAR identifies a Permanent Establishment in India but the income is undetermined, it is ineligible for Vivad se Vishwas.