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    <title>2016 (11) TMI 1390 - DELHI HIGH COURT</title>
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    <description>Pending final adjudication under the Income Declaration Scheme, 2016, the Court permitted the petitioner, for interim protection, to deposit the amount it considered payable and to seek provisional adjustment of earlier tax deducted at source and advance tax payments. The dispute concerned the interaction between Sections 184 and 187 of the Scheme, including the effect of the non-obstante clause in Section 184(1). The permission was expressly provisional and subject to the final determination of whether those prior deposits were adjustable under the Scheme.</description>
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      <description>Pending final adjudication under the Income Declaration Scheme, 2016, the Court permitted the petitioner, for interim protection, to deposit the amount it considered payable and to seek provisional adjustment of earlier tax deducted at source and advance tax payments. The dispute concerned the interaction between Sections 184 and 187 of the Scheme, including the effect of the non-obstante clause in Section 184(1). The permission was expressly provisional and subject to the final determination of whether those prior deposits were adjustable under the Scheme.</description>
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