Assessee eligible for VCES despite tax payment before scheme launch.

Assessee entitled to benefit under VCES despite payment of principal tax dues after cut-off date of 1st March 2013 but before scheme's introduction on 10th May 2013. HC held payments in this period covered for declaration under scheme. Rejection of assessee's VCES declaration not appealable order as per CBEC circular. Appeal allowed. .....

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