Income-tax disputes remain the sole focus; Vivad Se Vishwas covers only direct income-tax controversies. The Vivad Se Vishwas regime applies exclusively to income-tax disputes; disputes under wealth tax, security transaction tax, commodity transaction tax and equalisation levy are not covered.
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.
Income-tax disputes remain the sole focus; Vivad Se Vishwas covers only direct income-tax controversies.
The Vivad Se Vishwas regime applies exclusively to income-tax disputes; disputes under wealth tax, security transaction tax, commodity transaction tax and equalisation levy are not covered.
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