Self-assessment of tax liability during Audit before June 30, 2019 can be consider as Quantification under SVLDR Scheme, 2019


Last updated: 19 December 2022

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court ("the High Court") in the case of M/s. Win Power Engineering Pvt. Ltd. v. The Designated Committee (W.P. No. 11785 of 2020) dated November 30, 2022 held that benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ("the SVLDR Scheme") could not be denied on the ground that the quantification required to be done under the SVLDR Scheme is actually the self-assessment done during the duration of Audit. 

Citation :
W.P. No. 11785 of 2020

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Bimal Jain
Published in Audit
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