Appeal Filed for One Issue Under Section 143(3); Vivad se Vishwas Act Waives Penalties Only for Disputed Matters
An addition was made under section 143(3) concerning two issues, but an appeal was filed for only one. Under the Vivad se Vishwas Act, 2020, interest and penalty are waived only for the disputed issue in the appeal with a filed declaration. For the issue not disputed in the appeal, tax, interest, and penalty remain payable.
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