TDS cannot be Adjusted against Tax payable under VDIS, 1997

A person seeking to avail the benefit of the Scheme of 1997 Act must strictly satisfy its provisions as held by the  Supreme Court in Hemalatha Gargya v/s. CIT 259 ITR 1. The Apex Court held that the person seeking the benefit of the  Scheme of 1997 Act is bound to strictly comply with its conditions like any fiscal legislation and equitable considerations  can have no place in construing it.

15. Before dealing with the other contentions, it would be appropriate at the very outset to decide/examine whether the  tax p

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