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    <title>2010 (11) TMI 350 - MADRAS HIGH COURT</title>
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    <description>The court set aside the refusal to condone the delay in filing the revision under Section 264 for the assessment year 1995-96, directing the revisional authority to decide on the revision petition within four months. The garnishee order attaching 64,21,765 equity shares was confirmed for 15 lakh shares and set aside for the rest. The garnishee order on income from two windmills was upheld, allowing the income to be adjusted towards tax arrears until the pending proceedings&#039; finality.</description>
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    <pubDate>Thu, 18 Nov 2010 00:00:00 +0530</pubDate>
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      <description>The court set aside the refusal to condone the delay in filing the revision under Section 264 for the assessment year 1995-96, directing the revisional authority to decide on the revision petition within four months. The garnishee order attaching 64,21,765 equity shares was confirmed for 15 lakh shares and set aside for the rest. The garnishee order on income from two windmills was upheld, allowing the income to be adjusted towards tax arrears until the pending proceedings&#039; finality.</description>
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