In case where disputed tax contains qualilYing tax arrears as also non-qualifying tax arrears (such as, tax arrears relating 10 assessment made in respect of undisclosedforeign income): (i) Whether assessee is eligible to the Vivad se Vishwas itself? (ii) If eligible, whether quantification of disputed tax can exclude/ignore non-qualifying tax arrears?

Vivad se Vishwas eligibility denied when disputed tax includes excluded issues; entire dispute must be settled or cannot be filed.

Where disputed tax includes both qualifying and non qualifying arrears, the taxpayer cannot file a Vivad se Vishwas declaration; the scheme does not permit partial settlement of a pending appeal and a declaration must cover all issues, so any excluded issue that invalidates the declaration precludes filing for that dispute.