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    <title>2021 (12) TMI 144 - DELHI HIGH COURT</title>
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    <description>The Court directed the respondents to refund the amount adjusted in excess of 20% of the disputed tax demands for the Assessment Year 2018-19 to the petitioner within four weeks. The Court emphasized that adjustments made without following due procedures were not valid, and the petitioner was entitled to the refund of excess adjustments made against the tax demands. The writ petition and application were disposed of accordingly.</description>
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      <description>The Court directed the respondents to refund the amount adjusted in excess of 20% of the disputed tax demands for the Assessment Year 2018-19 to the petitioner within four weeks. The Court emphasized that adjustments made without following due procedures were not valid, and the petitioner was entitled to the refund of excess adjustments made against the tax demands. The writ petition and application were disposed of accordingly.</description>
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