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    <title>Un-necessary litigation with gross negligence by revenue- a serious concern. Avoid un-necessary litigation to stop brain drain.</title>
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    <description>Unnecessary litigation by revenue authorities, exemplified by procedural failures in a recurring exemption dispute, reflects gross negligence and avoidable public expenditure. Multiple appeals and special leave petitions were pursued for the same taxpayer while a final adjudicatory order was not placed before the higher forum, indicating systemic practice rather than inadvertence. The author contends that administrative accountability and deterrent cost sanctions are required to curb such litigation, prevent loss to the exchequer, and avert brain drain of professional expertise.</description>
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      <description>Unnecessary litigation by revenue authorities, exemplified by procedural failures in a recurring exemption dispute, reflects gross negligence and avoidable public expenditure. Multiple appeals and special leave petitions were pursued for the same taxpayer while a final adjudicatory order was not placed before the higher forum, indicating systemic practice rather than inadvertence. The author contends that administrative accountability and deterrent cost sanctions are required to curb such litigation, prevent loss to the exchequer, and avert brain drain of professional expertise.</description>
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