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    <title>2012 (9) TMI 1002 - DELHI HIGH COURT</title>
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    <description>A demand for the assessment year was required to be kept in abeyance because the sanctioned scheme dated 14.01.2003, as clarified by the order dated 07.08.2006, had not first been given effect to. The Revenue did not dispute that the concessions under the scheme had to be considered before any demand was worked out. The respondents were therefore directed to examine the scheme concessions and, only thereafter, raise a fresh demand if any amount remained payable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=179781</link>
      <description>A demand for the assessment year was required to be kept in abeyance because the sanctioned scheme dated 14.01.2003, as clarified by the order dated 07.08.2006, had not first been given effect to. The Revenue did not dispute that the concessions under the scheme had to be considered before any demand was worked out. The respondents were therefore directed to examine the scheme concessions and, only thereafter, raise a fresh demand if any amount remained payable.</description>
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      <pubDate>Wed, 26 Sep 2012 00:00:00 +0530</pubDate>
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