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    <title>1999 (8) TMI 43 - CALCUTTA High Court</title>
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    <description>The court overturned the rejection of the assessee&#039;s declaration under the Kar Vivad Samadhan Scheme for the assessment year 1993-94. It found that the authority erred in rejecting the declaration based on incorrect assumptions regarding tax arrears and the set-off process under section 245 of the Income-tax Act. The court directed the assessee to pay a specified sum within a set timeframe, leading to the issuance of due certificates and clearance of the liability for the said assessment year. Corrective measures were outlined to ensure compliance with the law and proper resolution of the tax matters involved.</description>
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    <pubDate>Tue, 10 Aug 1999 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=15775</link>
      <description>The court overturned the rejection of the assessee&#039;s declaration under the Kar Vivad Samadhan Scheme for the assessment year 1993-94. It found that the authority erred in rejecting the declaration based on incorrect assumptions regarding tax arrears and the set-off process under section 245 of the Income-tax Act. The court directed the assessee to pay a specified sum within a set timeframe, leading to the issuance of due certificates and clearance of the liability for the said assessment year. Corrective measures were outlined to ensure compliance with the law and proper resolution of the tax matters involved.</description>
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      <pubDate>Tue, 10 Aug 1999 00:00:00 +0530</pubDate>
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