Case Law Details
Case Name : Mahali Assanar Azeez Vs ITO (Kerala High Court)
Related Assessment Year : 2009-10
Courts :
All High Courts Kerala High Court
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Mahali Assanar Azeez Vs ITO (Kerala High Court)
Direct Tax Vivad Se Vishwas Scheme’s benefit cannot be denied for minor shortfall in payment: Kerala HC
Kerala High Court Permits Remedy for Minor Tax Payment Shortfall Under Vivad Se Vishwas Scheme
In a significant ruling, the Kerala High Court held that a minor shortfall in tax payment under the Direct Tax Vivad Se Vishwas Act, 2020, should not disqualify an applicant from availing the scheme’s benefits. The court emphasized the importance of the doctrine of substantial compliance,
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