Section 1(1)(i) in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020

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Section 1(1)(i) in THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020

(i)“disputed penalty” means the penalty determined in any case under the provisions of the Income-tax Act, 1961 (43 of 1961), where—

(i)such penalty is not levied or leviable in respect of disputed income or disputed tax, as the case may be;

(ii)an appeal has been filed by the appellant in respect of such penalty;