https://www.taxtmi.com/highlights?id=59899 Benefit of the VSV Act - The disputed interest is defined under Sub Clause h (ii) of Sub Section 1 of Section 2 to mean “the interest determined in any case under the provisions of the Income Tax Act, 1961 where an appeal has been filed by the appellant in respect of such interest”. - , petitioner was eligible to file this declaration under the VSV Act for the disputed interest that was charged under Section 234A or Section 234B or Section 234C. The concerned authority was, therefore, not correct in rejecting the declaration of petitioner - HC en-us Thu, 30 Sep 2021 20:52:41 +0530 Thu, 30 Sep 2021 20:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59899 Benefit of the VSV Act - The disputed interest is defined under Sub Clause h (ii) of Sub Section 1 of Section 2 to mean “the interest determined in any case under the provisions of the Income Tax Act, 1961 where an appeal has been filed by the appellant in respect of such interest”. - , petitioner was eligible to file this declaration under the VSV Act for the disputed interest that was charged under Section 234A or Section 234B or Section 234C. The concerned authority was, therefore, not correct in rejecting the declaration of petitioner - HC Highlights Income Tax Thu, 30 Sep 2021 20:52:41 +0530 https://www.taxtmi.com/highlights?id=59899