Assessee has availed the benefit of Vivad Se Vishwas Scheme, 2020. The appeal of assessee is dismissed as withdrawn.
Karnataka Chamber of Commerce and Industry v. CIT (2021 ) 431 ITR 50/ 319 CTR 651 /199 DTR 305 / 278 Taxman 363(SC)
Direct Tax Vivad Se Vishwas Act, 2020
S. 4: Filing of declaration and particulars to be furnished – Appeal with drawn as dismissed – Charitable Trust – Collection of capitalisation fee for admission of students [ S. 2 (15) 11, 12 , 13, 261 ]