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    <title>2017 (8) TMI 1300 - CALCUTTA HIGH COURT</title>
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    <description>The court set aside the order withdrawing approval under Rule 91 of the Income Tax Rules, 1962, and remanded the matter to the Income Tax authority for a fresh decision. The court emphasized the need to consider relevant rules, including the mediation settlement approved by the Karnataka High Court, regarding the excess payment issue. The authority was directed to complete the review within six weeks and communicate the decision to the parties. The writ petition was disposed of with no costs awarded, and the application for early disposal was also addressed.</description>
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      <description>The court set aside the order withdrawing approval under Rule 91 of the Income Tax Rules, 1962, and remanded the matter to the Income Tax authority for a fresh decision. The court emphasized the need to consider relevant rules, including the mediation settlement approved by the Karnataka High Court, regarding the excess payment issue. The authority was directed to complete the review within six weeks and communicate the decision to the parties. The writ petition was disposed of with no costs awarded, and the application for early disposal was also addressed.</description>
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