https://www.taxtmi.com/highlights?id=70673 DTVSV - Miscellaneous Application u/s 254 (2) rejected as not covered under the Direct Tax Vivad Se Viswas Act, 2020 as it was not filed in pursuance of an appeal ‘dismissed in limine’ - The qualifying words ‘in limine’ that apparently restrict the eligible assessees for availing settlement under the DTVSV, are contrary to its object and reasons - FAQ No. 61 of the Circular 21 of 2020 issued by the CBDT is struck down. - HC en-us Fri, 30 Jun 2023 10:50:35 +0530 Fri, 30 Jun 2023 10:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70673 DTVSV - Miscellaneous Application u/s 254 (2) rejected as not covered under the Direct Tax Vivad Se Viswas Act, 2020 as it was not filed in pursuance of an appeal ‘dismissed in limine’ - The qualifying words ‘in limine’ that apparently restrict the eligible assessees for availing settlement under the DTVSV, are contrary to its object and reasons - FAQ No. 61 of the Circular 21 of 2020 issued by the CBDT is struck down. - HC Highlights Income Tax Fri, 30 Jun 2023 10:50:35 +0530 https://www.taxtmi.com/highlights?id=70673