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of <h1>Miscellaneous Applications pending as of Jan 31, 2020, qualify under Direct Tax Vivad Se Vishwas Act, 2020.</h1> If a Miscellaneous Application (MA) pending as of January 31, 2020, pertains to an appeal dismissed in limine before that date, it qualifies under the Direct Tax Vivad Se Vishwas Act, 2020. The disputed tax will be calculated based on the dismissed appeal.
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