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    <title>1996 (2) TMI 108 - KERALA High Court</title>
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    <description>Pending determination of the petitioner&#039;s ownership claim over part of the attached land, protective directions were issued to preserve her asserted interest in the proposed auction proceeds. The order required 20% of the sale consideration to be deposited in a nationalised bank in the name of the Commissioner of Income-tax. If the petitioner later established title to the specified extent, the assessed value of that land would be released to her from the deposit with accrued interest. Any remaining balance would be applied towards tax dues, and any shortfall above the deposit was to be met by the Department with interest.</description>
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    <pubDate>Tue, 27 Feb 1996 00:00:00 +0530</pubDate>
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      <title>1996 (2) TMI 108 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=18423</link>
      <description>Pending determination of the petitioner&#039;s ownership claim over part of the attached land, protective directions were issued to preserve her asserted interest in the proposed auction proceeds. The order required 20% of the sale consideration to be deposited in a nationalised bank in the name of the Commissioner of Income-tax. If the petitioner later established title to the specified extent, the assessed value of that land would be released to her from the deposit with accrued interest. Any remaining balance would be applied towards tax dues, and any shortfall above the deposit was to be met by the Department with interest.</description>
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      <pubDate>Tue, 27 Feb 1996 00:00:00 +0530</pubDate>
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