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    <title>2023 (9) TMI 392 - SC Order</title>
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    <description>The controversy in the special leave petition became infructuous after the respondent availed settlement under the Direct Tax Vivad Se Vishwas Act, 2020 and produced the Order for Full and Final Settlement of Tax Arrear. In light of that statutory settlement, the Court recorded that no live dispute survived for adjudication and disposed of the petition without examining the merits of the original tax controversy. Pending applications were also disposed of accordingly.</description>
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      <description>The controversy in the special leave petition became infructuous after the respondent availed settlement under the Direct Tax Vivad Se Vishwas Act, 2020 and produced the Order for Full and Final Settlement of Tax Arrear. In light of that statutory settlement, the Court recorded that no live dispute survived for adjudication and disposed of the petition without examining the merits of the original tax controversy. Pending applications were also disposed of accordingly.</description>
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