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<h1>Resolved Supreme Court Issues Excluded from Dispute Under Direct Tax Vivad Se Vishwas Act, 2020; No 50% Concession</h1> If an appellant has received a favorable decision from the Supreme Court on a specific issue, there is no longer a dispute regarding that issue, and it does not need to be settled under the Direct Tax Vivad Se Vishwas Act, 2020. If this issue is part of multiple issues in an appeal, the disputed tax should be calculated on the remaining issues, considering nil tax for the resolved issue. There is no provision for a 50% concession in pending High Court appeals for issues already resolved by the Supreme Court.