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of <h1>Taxpayers Win: No Appeal Filed by Department Qualifies for Direct Tax Vivad Se Vishwas Act, 2020 Eligibility</h1> In cases where the appellate authority has quashed the prosecution complaint or ruled in favor of the taxpayer, and the Department has not filed an appeal by the time of filing the declaration, such cases are eligible under the Direct Tax Vivad Se Vishwas Act, 2020. Eligibility is confirmed if the time limit for the Department to file an appeal has expired, regardless of whether an application for condonation has been made.
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