https://www.taxtmi.com/caselaws?id=798495 Eligibility under the Direct Tax Vivad Se Vishwas Scheme, 2024 extends to a person whose writ petition challenging an interest determination and rejection of an interest-waiver application was pending on the specified date. Such a person falls within "appellant", while the challenged interest is treated as disputed interest and tax arrears. FAQ 15 applies only where the waiver application itself remained pending before the competent authority on that date; it does not exclude a pending High Court challenge to a decided waiver application. This interpretation permits settlement of a genuine pending interest dispute. en-us Tue, 18 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798495 Eligibility under the Direct Tax Vivad Se Vishwas Scheme, 2024 extends to a person whose writ petition challenging an interest determination and rejection of an interest-waiver application was pending on the specified date. Such a person falls within "appellant", while the challenged interest is treated as disputed interest and tax arrears. FAQ 15 applies only where the waiver application itself remained pending before the competent authority on that date; it does not exclude a pending High Court challenge to a decided waiver application. This interpretation permits settlement of a genuine pending interest dispute. Case-Laws Income Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798495