Direct Tax Vivad Se Vishwas Act, 2020, (2020) 422 ITR 121(St)
S. 3: Amount payable by declarant – Disputed tax –Bogus purchases – Tax to be calculated after giving effect to the order of the Tribunal – Competent Authority was directed to grant the certificate after determining the tax payable giving effect to the order of the Tribunal [ S. 2(1)(j)(B), Art, 226 ]
Agarwal Industrial Corporations Ltd. v. UOI [2023] 455 ITR 404 /150 taxmann.com 438 (Bom)(HC)/ Agarwal Industrial Corporations Ltd. v. UOI [2023] 332 CTR 861 / ( 2024) 461 ITR 74 (Bom)(HC)