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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Rebate and concession definitions guide entitlement assessment and the authority's duty to require evidence before granting reductions.</h1> Rebate and concession are defined as reductions or relinquishments of liability or grants by authorities; rebate is a discount or deduction from a stipulated payment often returned after payment, and concession is a yielding or a grant for utilisation. Administratively, an authority receiving a rebate application must determine entitlement and amount and may require reasonable information and evidence regarding residency and income; failure to provide satisfactory information allows the authority to withhold the rebate.