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    <title>2020 (11) TMI 484 - MADRAS HIGH COURT</title>
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    <description>The Court directed the appellant to file Form No.I before a specified date and instructed the competent authority to process the application promptly under the Direct Tax Vivad Se Vishwas Act, 2020. The appellant was granted liberty to restore the appeal if the decision on the declaration filed under Section 4 was unfavorable. The Tax Case Appeal was disposed of with liberty, leaving the Substantial Questions of Law open for future consideration, with no costs awarded.</description>
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      <description>The Court directed the appellant to file Form No.I before a specified date and instructed the competent authority to process the application promptly under the Direct Tax Vivad Se Vishwas Act, 2020. The appellant was granted liberty to restore the appeal if the decision on the declaration filed under Section 4 was unfavorable. The Tax Case Appeal was disposed of with liberty, leaving the Substantial Questions of Law open for future consideration, with no costs awarded.</description>
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