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    <title>If there is no appeal pending but the case is pending in arbitration, will the taxpayer be eligible to apply under Vivad se Vishwas? If yes what will be the disputed tax?</title>
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    <description>An assessee with a matter pending in arbitration may apply under Vivad se Vishwas despite absence of any pending appeal; the applicant must furnish relevant details in the declaration form and the disputed tax is the tax on the disputed income, including surcharge and cess, that is the subject of the arbitration.</description>
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      <description>An assessee with a matter pending in arbitration may apply under Vivad se Vishwas despite absence of any pending appeal; the applicant must furnish relevant details in the declaration form and the disputed tax is the tax on the disputed income, including surcharge and cess, that is the subject of the arbitration.</description>
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