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    <title>2012 (3) TMI 194 - Uttarakhand High Court</title>
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    <description>The court addressed the interpretation of Section 194C of the Income Tax Act, emphasizing the State Government&#039;s obligation to deposit deducted taxes promptly. The State Government&#039;s dispute over interest liability was directed to administrative resolution between the two Governments, with a stay on interest recovery pending their resolution within nine months. The judgment underscores inter-governmental cooperation and administrative channels in resolving tax disputes.</description>
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      <description>The court addressed the interpretation of Section 194C of the Income Tax Act, emphasizing the State Government&#039;s obligation to deposit deducted taxes promptly. The State Government&#039;s dispute over interest liability was directed to administrative resolution between the two Governments, with a stay on interest recovery pending their resolution within nine months. The judgment underscores inter-governmental cooperation and administrative channels in resolving tax disputes.</description>
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