Appeal or arbitration is pending with appellate authority as on 31st Jan 2020 (or time for filing appeal has not expired as on 31st Jan 2020). However, subsequent to that date, and before filing of the declaration, the appeal has been disposed of by the appellate authority. Whether it is still eligible under Vivad se Vishwas? If yes, how the amount payable under Vivad se Vishwas shall be computed?

Vivad se Vishwas eligibility: appeals pending on the cutoff remain eligible and payment is computed by that cutoff position.

Cases that were pending on 31 January 2020 (or where time to file an appeal had not expired) remain eligible for Vivad se Vishwas even if disposed afterward; the payable amount is computed with reference to the position of the appeal or arbitration as on 31 January 2020.