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    <title>Whether Vivad se Vishwas can be availed in a case where the enforceability of an assessment order passed by the AO has been stayed by the High Court or Supreme Court?</title>
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    <description>The scheme permits filing a declaration under Vivad se Vishwas despite a stay on enforceability and whether or not an appeal has been filed; the taxpayer must withdraw any pending writs or appeals, and upon settlement of the quantum component interest and penalty, if any, will be waived.</description>
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      <description>The scheme permits filing a declaration under Vivad se Vishwas despite a stay on enforceability and whether or not an appeal has been filed; the taxpayer must withdraw any pending writs or appeals, and upon settlement of the quantum component interest and penalty, if any, will be waived.</description>
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