Application against disputed interest allowable under Vivad Se Vishwas

Kapri International Pvt. Ltd. (In Liquidation) Through Liquidator  Vs CIT (Delhi High Court) Held that any proceeding challenging a decision by the department in respect of tax, interest, penalty, fee etc. would come within the purview of a ‘dispute’ which would enable a party to approach the department for a resolution under the Direct Tax Vivad Se Vishwas Act, 2020. Facts- Prior to winding up order, the petitioner was assessed for Income Tax. Court directed the liquidator to release the outstanding amount of department and granted liberty to the liquidator to seek waiver of interest and...