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    <title>If appeal is filed before High Court and is pending for admission as on 31.1.2020, whether the case is eligible for Vivad se Vishwas?</title>
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    <description>Appeals filed and pending for admission before the High Court as of the scheme cutoff are eligible for Vivad se Vishwas, per the Direct Tax Vivad Se Vishwas Act, 2020 FAQs, allowing taxpayers in such proceedings to opt for the settlement mechanism.</description>
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