Vivad se Vishwas waiver applies only to disputed issues with filed declarations; undisputed additions remain liable for tax, interest and penalty. Under the Vivad se Vishwas scheme, the waiver of interest and penalty applies only to the specific issue that is contested in appeal and for which a declaration is filed; undisputed additions or issues without a declaration remain liable for tax, interest and penalty.
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.
Vivad se Vishwas waiver applies only to disputed issues with filed declarations; undisputed additions remain liable for tax, interest and penalty.
Under the Vivad se Vishwas scheme, the waiver of interest and penalty applies only to the specific issue that is contested in appeal and for which a declaration is filed; undisputed additions or issues without a declaration remain liable for tax, interest and penalty.
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