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    <title>2015 (3) TMI 573 - MADRAS HIGH COURT</title>
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    <description>The court upheld the petitioner&#039;s conviction under sections 276C and 277 of the Income-tax Act, 1961, for false exemption claims. The court dismissed claims of improper sanction for the complaint and discrimination, emphasizing equality before the law. The revision was rejected, directing the respondent to review any relief application within 90 days. A separate writ petition by the petitioner was pending, with instructions for compliance after its finality.</description>
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      <description>The court upheld the petitioner&#039;s conviction under sections 276C and 277 of the Income-tax Act, 1961, for false exemption claims. The court dismissed claims of improper sanction for the complaint and discrimination, emphasizing equality before the law. The revision was rejected, directing the respondent to review any relief application within 90 days. A separate writ petition by the petitioner was pending, with instructions for compliance after its finality.</description>
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