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    <title>2014 (3) TMI 35 - CESTAT CHENNAI</title>
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    <description>The Tribunal denied the full waiver of tax and penalties under Sections 73(2), 75, 77, and 78 of the Finance Act for construction of residential complexes. The applicant failed to prove that the construction qualified for exemption under Section 65(91a) as being for personal use, resulting in a directive to deposit Rs.10 lakhs within six weeks, with the remaining dues waived pending appeal.</description>
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      <description>The Tribunal denied the full waiver of tax and penalties under Sections 73(2), 75, 77, and 78 of the Finance Act for construction of residential complexes. The applicant failed to prove that the construction qualified for exemption under Section 65(91a) as being for personal use, resulting in a directive to deposit Rs.10 lakhs within six weeks, with the remaining dues waived pending appeal.</description>
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