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    <title>2020 (3) TMI 434 - MADRAS HIGH COURT</title>
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    <description>The court set aside the Settlement Commission&#039;s order rejecting the application due to alleged short payment of additional taxes, as the Assessing Authority confirmed no shortfall in tax remittance by the petitioner. Discrepancies in TDS credits were resolved for various assessment years, eliminating additional demands. Pending rectification applications for substantial refunds remained unresolved. The court directed the Settlement Commission to reconsider the petitioner&#039;s case on merits, emphasizing minor computational differences and ordering appropriate orders in accordance with the law. The writ petition was allowed, and connected miscellaneous petitions were closed with no costs.</description>
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    <pubDate>Wed, 22 Jan 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=393290</link>
      <description>The court set aside the Settlement Commission&#039;s order rejecting the application due to alleged short payment of additional taxes, as the Assessing Authority confirmed no shortfall in tax remittance by the petitioner. Discrepancies in TDS credits were resolved for various assessment years, eliminating additional demands. Pending rectification applications for substantial refunds remained unresolved. The court directed the Settlement Commission to reconsider the petitioner&#039;s case on merits, emphasizing minor computational differences and ordering appropriate orders in accordance with the law. The writ petition was allowed, and connected miscellaneous petitions were closed with no costs.</description>
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      <pubDate>Wed, 22 Jan 2020 00:00:00 +0530</pubDate>
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