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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>Settlement under Vivad se Vishwas resolves declared disputes but does not amount to admission or affect other proceedings.</h1> A declaration under the Vivad se Vishwas scheme resolves only the disputed issues covered by that declaration and does not amount to an admission or concession of the taxpayer's tax position; it cannot be used by either the income-tax authority or the declarant to claim acquiescence in the disputed issue in other appeals, writs, or petitions.

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