Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
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 ...

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

View Source

 


 

You may also like:

  1. Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - Circular

  2. Clarifications on provisions of the Direct Tax Vivad se Vishwas Bill, 2020 - Circular

  3. THE DIRECT TAX VIVAD SE VISHWAS BILL, 2020 - AS INTRODUCED IN LOK SABHA

  4. Benefit of the scheme under Direct Tax Vivad Se Vishwas Act, 2020 denied - delayed payment of just 25% of the amount - prima facie, we are of the considered opinion that...

  5. The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

  6. Delay in issuing Refund under Direct Tax Vivad Se Vishwas Scheme 2020 - interest on delayed refund - Despite the issuance of Form No. 5, the refunds for the Assessment...

  7. Seeking release of attachment over the commercial property - The contention raised on behalf of the respondents that the attachment cannot be lifted to permit the...

  8. This notification brings into force the Direct Tax Vivad Se Vishwas Scheme, 2024, a scheme aimed at resolving direct tax disputes. Issued by the Ministry of Finance,...

  9. Benefit of Direct Tax Vivad Se Vishwas Act 2020 - Correctness of revenue withdrawing the Form 3 declaration already issued in favour of the assessee - The scheme had...

  10. A Direct Tax Vivad se Vishwas Scheme, 2024 is proposed to provide a mechanism for settlement of disputed tax issues, reducing litigation without significant cost to the...

  11. Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under...

  12. Benefit under Direct Tax Vivad Se Vishwas Act, 2020 was considered for a case where no appeal, writ petition, or special leave petition was pending before the appellate...

  13. CORRIGENDA TO CIRCULAR NO. 9 OF 2020 - Clarification on provisions of the Direct Tax Vivad se Vishwas Act, 2020 - Circular

  14. Rejection of declaration u/s 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (‘VSV Scheme’) - Case was pending or not - there remains no shadow of doubt that appeal could...

  15. This guidance note provides clarifications on various provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme). It covers eligibility criteria for...

 

Quick Updates:Latest Updates