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    <title>2014 (4) TMI 179 - KARNATAKA HIGH COURT</title>
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    <description>The court quashed the initial tax liability determination and demand notices issued under the Karnataka Tax on Luxuries Act, 1979, due to the petitioner not being provided with a fair opportunity to present relevant documents. The petitioner was granted two weeks to produce all necessary account books for a proper tax assessment. However, the petitioner was directed to deposit a nominal sum as costs. The judgment emphasized the importance of a just and transparent tax assessment process while upholding taxpayer rights and legal tax obligations.</description>
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    <pubDate>Tue, 04 Mar 2014 00:00:00 +0530</pubDate>
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      <description>The court quashed the initial tax liability determination and demand notices issued under the Karnataka Tax on Luxuries Act, 1979, due to the petitioner not being provided with a fair opportunity to present relevant documents. The petitioner was granted two weeks to produce all necessary account books for a proper tax assessment. However, the petitioner was directed to deposit a nominal sum as costs. The judgment emphasized the importance of a just and transparent tax assessment process while upholding taxpayer rights and legal tax obligations.</description>
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      <pubDate>Tue, 04 Mar 2014 00:00:00 +0530</pubDate>
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