https://www.taxtmi.com/caselaws?id=464579 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, amounts paid during investigation are deductible only if they qualify as pre-deposit in appellate proceedings or as a deposit during enquiry, investigation, or audit. Voluntary tax payments made without being shown as deposits under protest do not fall within Section 124(2) and are not available for relief computation. The Scheme also requires that investigation-based dues be quantified by 30 June 2019 for eligibility under Section 125. Where quantification occurred only later, the declarant does not satisfy the statutory conditions for the Scheme benefit. en-us Tue, 22 Oct 2024 00:00:00 +0530 Wed, 05 Nov 2025 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464579 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, amounts paid during investigation are deductible only if they qualify as pre-deposit in appellate proceedings or as a deposit during enquiry, investigation, or audit. Voluntary tax payments made without being shown as deposits under protest do not fall within Section 124(2) and are not available for relief computation. The Scheme also requires that investigation-based dues be quantified by 30 June 2019 for eligibility under Section 125. Where quantification occurred only later, the declarant does not satisfy the statutory conditions for the Scheme benefit. Case-Laws Service Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464579