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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Taxpayer Can Settle Unfavorable ITAT Rulings Under Vivad Se Vishwas Act Before Appeal Period Ends</h1> In a case where the Income Tax Appellate Tribunal (ITAT) has ruled in favor of a taxpayer on two issues and against on three, the taxpayer can file a declaration under the Vivad se Vishwas Act for the three unfavorable issues, even if the appeal period hasn't expired. The Act allows the taxpayer to choose to settle only their appeal, the department's appeal, or both. If the taxpayer opts to settle only their appeal, the department retains the right to appeal the two favorable issues following existing procedures and Central Board of Direct Taxes (CBDT) guidelines.