https://www.taxtmi.com/highlights?id=55416 Substitution of estimated amount payable as mentioned in forms SVLDRS-2 and SVLDRS-3 with the tax dues less tax relief amounts - Having regard to the objective of the scheme, in a case of this nature, a reasonable and pragmatic approach has to be adopted so that a declarant can avail the benefits of the scheme; a declarant who seeks benefit under the scheme cannot be put in a worse off condition than he was before making declaration under the scheme. That would defeat the very purpose of the scheme. - HC en-us Fri, 06 Nov 2020 09:24:47 +0530 Fri, 06 Nov 2020 09:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55416 Substitution of estimated amount payable as mentioned in forms SVLDRS-2 and SVLDRS-3 with the tax dues less tax relief amounts - Having regard to the objective of the scheme, in a case of this nature, a reasonable and pragmatic approach has to be adopted so that a declarant can avail the benefits of the scheme; a declarant who seeks benefit under the scheme cannot be put in a worse off condition than he was before making declaration under the scheme. That would defeat the very purpose of the scheme. - HC Highlights Central Excise Fri, 06 Nov 2020 09:24:47 +0530 https://www.taxtmi.com/highlights?id=55416