https://www.taxtmi.com/caselaws?id=4209 Additional tax under section 143(1A) of the Income-tax Act is treated as tax under the Act, not as a mere penalty, for purposes of the Kar Vivad Samadhan Scheme, 1998. On that basis, it can form part of the tax arrear and be included in the computation of disputed tax and disputed income where the amount remained unpaid on the date of declaration. The stated effect is that settlement computation under the Scheme extends to such additional tax, and a challenge excluding it from the computation fails. en-us Tue, 04 Jul 2006 00:00:00 +0530 Sat, 26 Jul 2008 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4209 Additional tax under section 143(1A) of the Income-tax Act is treated as tax under the Act, not as a mere penalty, for purposes of the Kar Vivad Samadhan Scheme, 1998. On that basis, it can form part of the tax arrear and be included in the computation of disputed tax and disputed income where the amount remained unpaid on the date of declaration. The stated effect is that settlement computation under the Scheme extends to such additional tax, and a challenge excluding it from the computation fails. Case-Laws Income Tax Tue, 04 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4209