If AAR has ruled in favour of the taxpayer and the Department has gone in writ or appeal before the High Court/Supreme Court and the total income of the taxpayer was quantifiable on the facts of the case before AAR, is the taxpayer eligible under Vivad se Vishwas?

Eligibility under Vivad se Vishwas: taxpayers with favourable AAR rulings and quantifiable income pay half disputed tax.

If the Authority for Advance Ruling has ruled for the taxpayer and the department has appealed, the taxpayer is eligible for Vivad Se Vishwas so long as the total income was quantifiable on the facts before the AAR; the settlement requires payment of fifty percent of the disputed tax.