https://www.taxtmi.com/caselaws?id=415695 The High Court partially allowed the petition in a case involving the interpretation of the Direct Tax Vivad Se Vishwas Act, 2020 and the Vivad Se Vishwas Scheme, 2020. The court held the rejection of declarations as bad-in-law, quashing the communication and directing the Designated Authority to process the declarations in compliance with the law promptly. The court emphasized the importance of strict compliance with scheme requirements for availing benefits and clarified the eligibility criteria under the Act, particularly focusing on pending appeals as of the specified date for scheme benefits. en-us Wed, 01 Dec 2021 00:00:00 +0530 Thu, 28 Apr 2022 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415695 The High Court partially allowed the petition in a case involving the interpretation of the Direct Tax Vivad Se Vishwas Act, 2020 and the Vivad Se Vishwas Scheme, 2020. The court held the rejection of declarations as bad-in-law, quashing the communication and directing the Designated Authority to process the declarations in compliance with the law promptly. The court emphasized the importance of strict compliance with scheme requirements for availing benefits and clarified the eligibility criteria under the Act, particularly focusing on pending appeals as of the specified date for scheme benefits. Case-Laws Income Tax Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415695