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    <title>Court Dismisses Writ on Compounding Fee Dispute u/s 276-B of Income Tax Act for FY 2013-14, 2014-15.</title>
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    <description>Compounding of offence u/s 276-B - application with wrong officer - compounding fees as first application @ 3% OR as second (subsequent) application @ 5% - whether, the application should be treated as second application for the Financial Year 2013-14 and 2014-15 or as first application is purely a question of fact - writ dismissed</description>
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      <description>Compounding of offence u/s 276-B - application with wrong officer - compounding fees as first application @ 3% OR as second (subsequent) application @ 5% - whether, the application should be treated as second application for the Financial Year 2013-14 and 2014-15 or as first application is purely a question of fact - writ dismissed</description>
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