https://www.taxtmi.com/highlights?id=58709 DTVSV Act - in a case where the Appeal is filed by the Income Tax authority, the amount payable shall be one-half of the amount calculated - whether Petitioner is eligible for payment of 50% of disputed tax or 100%? - Having observed that the pending Appeal is a Revenue Appeal, the first proviso of Section 3 of the DTVSV Act would become applicable and, accordingly, the amount payable by the Petitioner would be 50% of the amount, viz., 50% of the disputed tax. - HC en-us Fri, 09 Jul 2021 19:27:19 +0530 Fri, 09 Jul 2021 19:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58709 DTVSV Act - in a case where the Appeal is filed by the Income Tax authority, the amount payable shall be one-half of the amount calculated - whether Petitioner is eligible for payment of 50% of disputed tax or 100%? - Having observed that the pending Appeal is a Revenue Appeal, the first proviso of Section 3 of the DTVSV Act would become applicable and, accordingly, the amount payable by the Petitioner would be 50% of the amount, viz., 50% of the disputed tax. - HC Highlights Income Tax Fri, 09 Jul 2021 19:27:19 +0530 https://www.taxtmi.com/highlights?id=58709