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    <title>2021 (1) TMI 104 - ALLAHABAD HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the rejection of declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. It found that the petitioner&#039;s case did not meet the eligibility criteria outlined in the relevant clauses of the Finance Act and the SVLDR Scheme. The court emphasized the statutory nature of the SVLDR Scheme as a mechanism for expedited resolution of tax arrears, highlighting the procedural aspects and immunities provided. The judgment affirmed the Scheme&#039;s purpose in minimizing litigation and efficiently recovering tax arrears.</description>
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    <pubDate>Fri, 18 Dec 2020 00:00:00 +0530</pubDate>
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      <description>The court dismissed the writ petition challenging the rejection of declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. It found that the petitioner&#039;s case did not meet the eligibility criteria outlined in the relevant clauses of the Finance Act and the SVLDR Scheme. The court emphasized the statutory nature of the SVLDR Scheme as a mechanism for expedited resolution of tax arrears, highlighting the procedural aspects and immunities provided. The judgment affirmed the Scheme&#039;s purpose in minimizing litigation and efficiently recovering tax arrears.</description>
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      <pubDate>Fri, 18 Dec 2020 00:00:00 +0530</pubDate>
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