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    <title>2000 (3) TMI 48 - DELHI High Court</title>
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    <description>The court held that interest under section 220(2) constitutes &quot;tax arrear&quot; as defined in section 87(m) of the Kar Vivad Samadhan Scheme (KVSS). It also ruled that the designated authority could demand additional interest under section 220(2) even after issuing a final certificate under section 90(2) of the KVSS. The petitioner was given thirty days to comply with the demand, with the possibility of further legal action if non-compliance occurred.</description>
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    <pubDate>Tue, 14 Mar 2000 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=15235</link>
      <description>The court held that interest under section 220(2) constitutes &quot;tax arrear&quot; as defined in section 87(m) of the Kar Vivad Samadhan Scheme (KVSS). It also ruled that the designated authority could demand additional interest under section 220(2) even after issuing a final certificate under section 90(2) of the KVSS. The petitioner was given thirty days to comply with the demand, with the possibility of further legal action if non-compliance occurred.</description>
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      <pubDate>Tue, 14 Mar 2000 00:00:00 +0530</pubDate>
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