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    <title>Revenue&#039;s attempt to increase tax rate from 10% to 16% after Special Tribunal order deemed unjustified.</title>
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      <description>Re-opening of concluded Assessment - assessments having been completed pursuant to order passed by Special Tribunal and tax at rate of 10% was also collected, Revenue was not justified in demanding tax at 16% by seeking to reopen concluded assessments by issuing clarification.</description>
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