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?

Taxpayer Wins AAR Ruling, Eligible for Vivad se Vishwas Scheme with 50% Disputed Tax Payment Requirement

If the Authority for Advance Rulings (AAR) has ruled in favor of a taxpayer and the Department has appealed to a higher court, the taxpayer is eligible under the Vivad se Vishwas scheme if the total income was quantifiable. In this situation, as the issue is resolved in the taxpayer's favor, only 50% of the disputed tax is required to be paid.