This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Delhi HC Judgment on adjustment of Advance Tax under PMGK Scheme, 2016 and other issues
Case Law Details
- Case Name
- Virag Tiwari Vs. Principal Commissioner Of Income Tax-21 & Others (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Virag Tiwari Vs. Principal CIT & Others (Delhi High Court)
In the present case we perceive that an equitable resolution is possible on interpretation of the provisions without undermining the object and purpose behind the Amendment Act. Thus while we have rejected the argument that advance tax of Rs. 85,50,000/- can treated as payment of tax, surcharge and penalty under PMGK Scheme, we would hold that the declaration made under PMGK Scheme should not have been entirely rejected in view of the peculiar and specific factual background in the present case. We have given the ...
