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Bombay High Court Clarifies Scope of Direct Tax Vivad Se Vishwas Act, 2020: Categorizes Case as “Non-Search” for 100% Tax Computation, Rejects Attempt to Revive Settled Claim of ₹2.02 Crores as Disputed Tax
Court’s Decision: The Bombay High Court held that the Petitioner’s case under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act), was a "non-search case" and directed the Respondents…