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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the rejection of a declaration under the VCES Scheme 2013 by the designated authority. The Tribunal held that since no acknowledgment of discharge of declared tax dues was issued as required by Section 108 of the Finance Act, 2013, the provisions were not applicable. The decision emphasized the importance of procedural compliance and clarity in declarations to prevent disputes and ensure adherence to legal obligations.</description>
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