Minor Tax Shortfall Doesn’t Bar Vivad Se Vishwas Benefit: Kerala HC

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, considering the objective of the legislation to re...