https://www.taxtmi.com/caselaws?id=6102 The Supreme Court analyzed the "Kar Vivad Samadhan Scheme, 1998," focusing on criteria for availing benefits and judicial review of rejected declarations. The Court clarified that tax arrears must be determined before March 31, 1998, and modification post-appellate orders is essential. It emphasized that pending appeals should not disqualify applicants. The Court overturned rejections, directing authorities to reassess declarations. The judgment granted relief by allowing appeals without costs, highlighting the importance of timely tax payments for scheme eligibility. en-us Tue, 17 Dec 2002 00:00:00 +0530 Sat, 19 Sep 2015 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6102 The Supreme Court analyzed the "Kar Vivad Samadhan Scheme, 1998," focusing on criteria for availing benefits and judicial review of rejected declarations. The Court clarified that tax arrears must be determined before March 31, 1998, and modification post-appellate orders is essential. It emphasized that pending appeals should not disqualify applicants. The Court overturned rejections, directing authorities to reassess declarations. The judgment granted relief by allowing appeals without costs, highlighting the importance of timely tax payments for scheme eligibility. Case-Laws Income Tax Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6102