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    <title>2004 (5) TMI 30 - BOMBAY High Court</title>
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    <description>The court held that the principles of natural justice were not violated in a case involving the Income-tax Act. The deduction of Rs. 1,33,700 for discounting charges was upheld, but the deduction of Rs. 3,72,500 for stamp duty and registration charges was deemed unauthorized, leading to a refund order with interest. The court found that the order under section 269UD(1) could not be abrogated due to completed transactions and third-party rights. The writ petition was disposed of without costs, maintaining the original orders under sections 269UD(1) and 269UJ(1).</description>
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    <pubDate>Wed, 05 May 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=10803</link>
      <description>The court held that the principles of natural justice were not violated in a case involving the Income-tax Act. The deduction of Rs. 1,33,700 for discounting charges was upheld, but the deduction of Rs. 3,72,500 for stamp duty and registration charges was deemed unauthorized, leading to a refund order with interest. The court found that the order under section 269UD(1) could not be abrogated due to completed transactions and third-party rights. The writ petition was disposed of without costs, maintaining the original orders under sections 269UD(1) and 269UJ(1).</description>
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      <pubDate>Wed, 05 May 2004 00:00:00 +0530</pubDate>
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