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

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