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    <description>Voluntary compliance relief under the Voluntary Compliance Encouragement Scheme, 2013 protected the declared GTA liability only up to 31 December 2012; the later date stated in the impugned order was corrected. The demand on GTA, manpower supply, and renting of immovable property required fresh adjudication because the computation appeared to include non-taxable items and amounts already taxed, so remand was necessary for reworking the liability. Non-disclosure of liability for manpower supply and renting of immovable property justified invocation of the extended period of limitation.</description>
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