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      <link>https://www.taxtmi.com/caselaws?id=166367</link>
      <description>The court dismissed the revisions as the applicant did not fulfill the essential conditions for claiming a rebate under section 4AA of the Act. Despite meeting some requirements, the failure to provide the District Magistrate&#039;s certificate within the specified timeframe led to the denial of the rebate claim. The judgment emphasized the importance of timely submission of all necessary certificates, including from the District Magistrate, to qualify for the rebate, even if other conditions were satisfied.</description>
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