Direct Tax Vivad se Vishwas Act, 2020
S. 2(1)(j):Disputed tax—Additional ground of appeal— Non search case-Computation could not be @ 125 per cent but had to be @ only 100 per cent-Competent authority is directed to accept the form as claimed by the assessee. [S. 2(1)(n), 3, ITAct, S. 10(38), 45, 68, Art.226]