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    <title>2021 (2) TMI 1314 - ITAT DELHI</title>
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    <description>The assessee withdrew its appeals after opting to settle the tax arrears for the relevant assessment years under the Vivad Se Vishwas Scheme, 2020, and filing the required certificate under section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. The Tribunal accepted the withdrawal request, and the appeals were dismissed as withdrawn.</description>
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      <description>The assessee withdrew its appeals after opting to settle the tax arrears for the relevant assessment years under the Vivad Se Vishwas Scheme, 2020, and filing the required certificate under section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. The Tribunal accepted the withdrawal request, and the appeals were dismissed as withdrawn.</description>
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