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    <title>2013 (4) TMI 393 - BOMBAY HIGH COURT</title>
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    <description>The High Court found in favor of the petitioner, ruling that the Assistant Commissioner&#039;s order for Assessment Year 2010-11 was arbitrary and contrary to law. The court granted a stay on recovery for specific disallowance items, directing the department to refund the balance amount with interest promptly. The judgment emphasized adherence to legal procedures and fairness in tax assessments, ensuring the department&#039;s compliance with the law.</description>
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      <description>The High Court found in favor of the petitioner, ruling that the Assistant Commissioner&#039;s order for Assessment Year 2010-11 was arbitrary and contrary to law. The court granted a stay on recovery for specific disallowance items, directing the department to refund the balance amount with interest promptly. The judgment emphasized adherence to legal procedures and fairness in tax assessments, ensuring the department&#039;s compliance with the law.</description>
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