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        Case ID :
        Income Tax

        HC set aside rejection order dated 30.10.2024 concerning DTVSV...

        Interest Charges Under Section 234 Eligible for DTVSV Scheme Declaration After Form-1 Application Rejection Overturned

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC set aside rejection order dated 30.10.2024 concerning DTVSV Form-1 application involving interest charges under Sections 234A, 234B, and 234C. Following precedents established in Kapri International and Tvl. Sanmac Mootor Finance Ltd., the court directed CIT to reassess petitioner's declaration under DTVSV Scheme. Revenue's inability to confirm any Supreme Court challenge to Kapri International judgment rendered it binding precedent. Court determined ratio decidendi of Kapri International applicable to present case, mandating fresh examination of declaration per DTVSV Act and Rules procedures. Matter remanded for merit-based reassessment by tax authorities.
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