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    <title>2004 (12) TMI 76 - ORISSA High Court</title>
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    <description>The High Court quashed the order of the Income-tax Officer (TDS)-cum-Tax Recovery Officer, Balasore, as deductions made at the Kolkata office were compliant with the Income-tax Act. The Court directed a refund of the amount collected by Balasore office with interest to the petitioner. The judgment underscores the significance of following Circulars from regulatory bodies to correctly implement tax laws, preventing unwarranted penalties.</description>
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      <description>The High Court quashed the order of the Income-tax Officer (TDS)-cum-Tax Recovery Officer, Balasore, as deductions made at the Kolkata office were compliant with the Income-tax Act. The Court directed a refund of the amount collected by Balasore office with interest to the petitioner. The judgment underscores the significance of following Circulars from regulatory bodies to correctly implement tax laws, preventing unwarranted penalties.</description>
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