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    <title>2011 (5) TMI 824 - Gujarat High Court</title>
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    <description>The Court dismissed both petitions, affirming the rejection of the petitioner&#039;s application for interest waiver under the Income Tax Act. The judgment emphasized the importance of applying current guidelines and policies in determining such requests, even if filed after the issuance of superseding notifications, without constituting retrospective application of the guidelines.</description>
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