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    <title>2020 (7) TMI 737 - KERALA HIGH COURT</title>
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    <description>The court granted the petitioner, a private limited company, permission to pay arrears of tax in instalments for the assessment year 2018-2019 due to financial constraints caused by the Covid pandemic. The court directed the respondent to accept the belated return, adjust the partial payment made by the petitioner, and allowed the remaining balance to be paid in equal monthly instalments. Failure to make a single instalment payment would lead to the loss of the benefit granted by the judgment, enabling the respondent to initiate recovery proceedings for the outstanding amounts.</description>
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      <description>The court granted the petitioner, a private limited company, permission to pay arrears of tax in instalments for the assessment year 2018-2019 due to financial constraints caused by the Covid pandemic. The court directed the respondent to accept the belated return, adjust the partial payment made by the petitioner, and allowed the remaining balance to be paid in equal monthly instalments. Failure to make a single instalment payment would lead to the loss of the benefit granted by the judgment, enabling the respondent to initiate recovery proceedings for the outstanding amounts.</description>
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