https://www.taxtmi.com/highlights?id=73595 Direct Tax Vivaad se Vishwas Act, 2020 - Though Section 10 of the VSV Act gives power to the CBDT to issue directions, yet this Court is of the view that the said Section is similar to Section 119 of the Act, 1961. Consequently, the CBDT under Section 10 of VSV Act cannot issue circulars adverse to the assessee. - HC en-us Fri, 15 Dec 2023 18:04:58 +0530 Fri, 15 Dec 2023 18:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73595 Direct Tax Vivaad se Vishwas Act, 2020 - Though Section 10 of the VSV Act gives power to the CBDT to issue directions, yet this Court is of the view that the said Section is similar to Section 119 of the Act, 1961. Consequently, the CBDT under Section 10 of VSV Act cannot issue circulars adverse to the assessee. - HC Highlights Income Tax Fri, 15 Dec 2023 18:04:58 +0530 https://www.taxtmi.com/highlights?id=73595