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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>Cross objections covered under Vivad Se Vishwas scheme when the principal appeal is settled concurrently.</h1> Cross objections filed and pending as on 31 January 2020 are included within the scope of the Vivad Se Vishwas scheme for direct tax disputes, provided that the main appeal is settled concurrently with the cross objections; coverage of cross objections is conditional on their joint resolution with the principal appeal under the scheme.

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