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    <title>2000 (10) TMI 5 - GUJARAT High Court</title>
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    <description>The court ruled in favor of the petitioners, directing the authorities to issue tax clearance certificates under section 230A of the Income-tax Act, 1961, within 15 days. The court found that as there was no existing tax liability and no tax demand raised, the authorities were unjustified in denying the certificates. The petitions were disposed of with the rule made absolute in each petition, and no costs were awarded.</description>
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      <description>The court ruled in favor of the petitioners, directing the authorities to issue tax clearance certificates under section 230A of the Income-tax Act, 1961, within 15 days. The court found that as there was no existing tax liability and no tax demand raised, the authorities were unjustified in denying the certificates. The petitions were disposed of with the rule made absolute in each petition, and no costs were awarded.</description>
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