<s>[INST] There is no provision for 50% concession in appeal pending in HC on an issue where the assessee has got relief on that issue from the SC? [/INST] If the appellant has got decision in his favour from SC on an issue, there is no dispute now with regard to that issue and he need not settle that issue. If that issue is part of the multiple issues, the disputed tax may be calculated on other issues considering nil tax on this issue.​ </s>