Dr. (Mrs.) Renuka Datla & Ors vs Ckoamrmniastsaikoane&Raonfr.Income ...

The Supreme Court interpreted the 'Kar Vivad Samadhan Scheme, 1998' under the Finance (No.2) Act, 1998, specifically Sections 87(m), 88, 89, and 95. The Court held that tax arrears eligible for settlement must be determined before 31st March 1998 and remain unpaid at the time of declaration, clarifying that the modification of tax assessments does not need to be completed by that date. The Court concluded that the appellants' declarations were improperly rejected as they met the criteria set forth in the Scheme.