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    <title>1992 (12) TMI 213 - PATNA HIGH COURT</title>
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    <description>The court dismissed the writ petitions, directing the petitioners to pay the balance amount of additional tax within one month. The court held that the exemptions under the notifications did not cover additional tax, and the principle of promissory estoppel was not applicable. The court also noted that the petitioners had not challenged the Commissioner&#039;s order, and the cited precedent cases were not applicable to the present case. The court made no order as to costs, considering the peculiar facts and circumstances of the case.</description>
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    <pubDate>Wed, 16 Dec 1992 00:00:00 +0530</pubDate>
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      <title>1992 (12) TMI 213 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=157682</link>
      <description>The court dismissed the writ petitions, directing the petitioners to pay the balance amount of additional tax within one month. The court held that the exemptions under the notifications did not cover additional tax, and the principle of promissory estoppel was not applicable. The court also noted that the petitioners had not challenged the Commissioner&#039;s order, and the cited precedent cases were not applicable to the present case. The court made no order as to costs, considering the peculiar facts and circumstances of the case.</description>
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      <pubDate>Wed, 16 Dec 1992 00:00:00 +0530</pubDate>
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