Vivad Se Vishwas Act Does Not Stipulate That Appeal Should Be Admitted Before Cut-Off Date; It Only Adverts To Its Pendency: Delhi High Court : vimarsana.com
The Delhi High Court has held that benefits under the Direct Tax Vivad Se Vishwas Act, 2020 may be availed by an assessee whose tax dispute is 'pending' before any appellate forum as on January 31,...