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    <title>2016 (6) TMI 379 - GUJARAT HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, directing the respondent to promptly comply with the appellate order for refund and rectification under the Income Tax Act. The respondent&#039;s delay and resistance to the order were deemed unjustifiable, leading to the court&#039;s decision to enforce immediate action, including the provision of refunds with interest and the adjustment of any outstanding dues. Costs were imposed on the respondent for the delay and noncompliance, emphasizing the importance of adhering to statutory obligations and ensuring timely execution of appellate orders.</description>
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