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    <title>2017 (11) TMI 804 - GUJARAT HIGH COURT</title>
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    <description>The High Court directed the respondent authorities to accept the TDS Certificate in the applicant company&#039;s name, M/s. Kesar Enterprise Ltd., acknowledging the post-demerger status. This decision prevented coercive action based on the demand for a specific TDS Certificate and emphasized that acceptance did not affect the parties&#039; rights in the ongoing appeal. The Court disposed of the Civil Application without prejudice to the appeal, allowing for immediate service of the judgment and effectively concluding the matter.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350925</link>
      <description>The High Court directed the respondent authorities to accept the TDS Certificate in the applicant company&#039;s name, M/s. Kesar Enterprise Ltd., acknowledging the post-demerger status. This decision prevented coercive action based on the demand for a specific TDS Certificate and emphasized that acceptance did not affect the parties&#039; rights in the ongoing appeal. The Court disposed of the Civil Application without prejudice to the appeal, allowing for immediate service of the judgment and effectively concluding the matter.</description>
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