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    <title>THERE IS NO PROVISION FOR COMPOUNDING OF PART OF THE TURNOVER AND PAYMENT OF TAX FOR THE BALANCE TURNOVER</title>
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    <description>Partial compounding for some branches is impermissible: compounding applies to the whole business in the same line and all branch turnover must be aggregated. An assessing officer&#039;s allowance of selective compounding produces an assessment prejudicial to revenue and is revisable by the Deputy Commissioner, who may direct reassessment and levy differential tax with interest where compounding was misapplied.</description>
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      <title>THERE IS NO PROVISION FOR COMPOUNDING OF PART OF THE TURNOVER AND PAYMENT OF TAX FOR THE BALANCE TURNOVER</title>
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      <description>Partial compounding for some branches is impermissible: compounding applies to the whole business in the same line and all branch turnover must be aggregated. An assessing officer&#039;s allowance of selective compounding produces an assessment prejudicial to revenue and is revisable by the Deputy Commissioner, who may direct reassessment and levy differential tax with interest where compounding was misapplied.</description>
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