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    <title>2014 (1) TMI 97 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted an unconditional stay on the No Objection Certificate (NOC) charges and determined that the tax demand on Land Development Charges, including the value of land, was not sustainable. A deposit of Rs. 20,00,000/- was directed within six weeks, with the waiver of the balance tax amount, interest, and penalty during the appeal&#039;s pendency, considering the financial hardship faced by the applicant-company.</description>
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