The Bombay High Court has held that the money lying in the corpus of the revenue had simply to be adjusted by way of a mathematical exercise and benefit accorded to the petitioner under the Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV).The bench of Justice Dhiraj Singh Thakur and Justice Kamal Khata directed the department to issue a fresh Form-3 after giving the petitioner credit for the...