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Informative

Non claim of Carry Forward Loss in Next AY Not Valid Reason to Reject DTVSV Application: Delhi HC

Update / Judgement Date

27 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income Tax

The Delhi High Court has allowed applications under the Direct Tax Vivad se Vishwas (DTVSV) Scheme, even if taxpayers had not claimed carry-forward losses in subsequent assessment years. The court rejected technical grounds for rejection, promoting the spirit of dispute resolution under the scheme and ensuring that taxpayers can benefit from it.