https://www.taxtmi.com/caselaws?id=763135 The Delhi HC held that the petitioner was entitled to benefits under the Direct Tax Vivad Se Vishwas Act, 2020. The court ruled that eligibility under the VSV Act does not depend on the nature or merits of the pending dispute. Since the petitioner's appeal was pending before ITAT when the declaration was filed, and the case did not fall under Section 9 exclusions, the authority's rejection based on "no disputed tax" was unsustainable. The HC set aside the impugned communication and directed the designated authority to reconsider the petitioner's declaration in accordance with law. en-us Mon, 25 Nov 2024 00:00:00 +0530 Fri, 13 Dec 2024 07:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763135 The Delhi HC held that the petitioner was entitled to benefits under the Direct Tax Vivad Se Vishwas Act, 2020. The court ruled that eligibility under the VSV Act does not depend on the nature or merits of the pending dispute. Since the petitioner's appeal was pending before ITAT when the declaration was filed, and the case did not fall under Section 9 exclusions, the authority's rejection based on "no disputed tax" was unsustainable. The HC set aside the impugned communication and directed the designated authority to reconsider the petitioner's declaration in accordance with law. Case-Laws Income Tax Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763135