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    <title>2020 (4) TMI 3 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the Deputy Commissioner&#039;s decision to reject the Assessee&#039;s application under the Samadhan Scheme for settlement of tax arrears. The Assessee&#039;s payment of the entire tax before applying rendered them ineligible for the Scheme&#039;s benefits as per the eligibility criteria requiring arrears with pending disputes. Despite the Assessee&#039;s arguments, the Court found the Deputy Commissioner&#039;s decision valid, leading to the dismissal of the Writ Petitions due to lack of merit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=394096</link>
      <description>The Court upheld the Deputy Commissioner&#039;s decision to reject the Assessee&#039;s application under the Samadhan Scheme for settlement of tax arrears. The Assessee&#039;s payment of the entire tax before applying rendered them ineligible for the Scheme&#039;s benefits as per the eligibility criteria requiring arrears with pending disputes. Despite the Assessee&#039;s arguments, the Court found the Deputy Commissioner&#039;s decision valid, leading to the dismissal of the Writ Petitions due to lack of merit.</description>
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      <pubDate>Mon, 09 Mar 2020 00:00:00 +0530</pubDate>
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