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            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.

            <h1>Vivad se Vishwas prevents selective settlement; taxpayers must settle all issues in an order to qualify.</h1> Selective settlement under the Vivad se Vishwas framework is not permitted; for a given appellate order the taxpayer must elect to settle all issues in that order to be eligible to file a declaration under the scheme.

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