Assessee Eligible to Apply for Settlement under DTVSV Act when Disputed Tax Arrears still Exist: Delhi HC [Read Order]

Assessee Eligible to Apply for Settlement under DTVSV Act when Disputed Tax Arrears still Exist, rules Delhi HC
Delhi high court - Disputed tax arrears - Settlement under DTVSV act - tax arrears - TAXSCAN

The Delhi High Court held that the assessee is eligible to apply for settlement under the Direct Tax Vivad se Vishwas Act, 2020 (DTVSV Act) when the disputed tax arrears still exist. The petition, raised a singular issue i.e., whether the assessee would be eligible to avail the benefits of settlement under the provisions of…

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