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    <title>2013 (1) TMI 402 - UTTARAKHAND HIGH COURT</title>
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    <description>The High Court acknowledged the petitioner&#039;s alternative remedies under Section 253 and Section 119 (2) of the Income Tax Act, allowing for recourse to the Central Board of Direct Taxation. The Court disposed of the writ petition without issuing any specific cost orders, emphasizing the petitioner&#039;s option to pursue available remedies promptly for the deduction claim under Section 80-IC of the Act.</description>
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    <pubDate>Wed, 02 Jan 2013 00:00:00 +0530</pubDate>
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      <description>The High Court acknowledged the petitioner&#039;s alternative remedies under Section 253 and Section 119 (2) of the Income Tax Act, allowing for recourse to the Central Board of Direct Taxation. The Court disposed of the writ petition without issuing any specific cost orders, emphasizing the petitioner&#039;s option to pursue available remedies promptly for the deduction claim under Section 80-IC of the Act.</description>
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