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Income Tax - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Direct Tax Vivad Se Vishwas Act, 2020 - It is a matter of first ...


High Court Affirms Timely Appeals Under Direct Tax Vivad Se Vishwas Act, 2020, for Dispute Resolution Eligibility.

June 29, 2021

Case Laws     Income Tax     HC

Direct Tax Vivad Se Vishwas Act, 2020 - It is a matter of first principles that the order of condonation of delay relates to the appeal and once delay has been condoned in the filing of appeal that means in this particular case appeal has been filed in time i.e. before the specified date i.e. 31st January 2020 as required under the DTVSV Act thereby making Petitioner an eligible appellant to avail the benefit of the DTVSV Scheme - HC

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