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    <description>The Court held that adjusting the excess tax paid by the petitioner against their liability under the Amnesty Scheme 2020 is permissible, citing legal precedents such as Steel Exchange India Ltd. and Gandhi Sons cases. The Court directed the respondents to consider the petitioner&#039;s representation for adjustment within two months, emphasizing the established principles for such adjustments.</description>
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      <description>The Court held that adjusting the excess tax paid by the petitioner against their liability under the Amnesty Scheme 2020 is permissible, citing legal precedents such as Steel Exchange India Ltd. and Gandhi Sons cases. The Court directed the respondents to consider the petitioner&#039;s representation for adjustment within two months, emphasizing the established principles for such adjustments.</description>
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