https://www.taxtmi.com/caselaws?id=468308 The Kar Vivad Samadhan Scheme required tax arrears to be paid within the stipulated period in the manner prescribed, and a refund could not be treated as satisfaction of that obligation. The Scheme's language did not permit adding or substituting words to create an adjustment mechanism not expressly provided. Because the actual tax was not paid as required, the request to issue a certificate was rejected and the refusal was upheld. en-us Wed, 25 Feb 2004 00:00:00 +0530 Tue, 28 Apr 2026 12:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468308 The Kar Vivad Samadhan Scheme required tax arrears to be paid within the stipulated period in the manner prescribed, and a refund could not be treated as satisfaction of that obligation. The Scheme's language did not permit adding or substituting words to create an adjustment mechanism not expressly provided. Because the actual tax was not paid as required, the request to issue a certificate was rejected and the refusal was upheld. Case-Laws Income Tax Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468308