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    <title>2022 (1) TMI 598 - GUJARAT HIGH COURT</title>
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    <description>The court directed the respondent to issue the No Objection Certificate (NOC) to the petitioner within one week, allowing the withdrawal of remaining funds from the Capital Gains Account Scheme. The petitioner&#039;s compliance with tax payments and procedural requirements led to the court deeming the respondent&#039;s denial of the NOC as unwarranted. The petition was allowed, and the petitioner was instructed to file an undertaking before the Assessing Officer.</description>
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      <description>The court directed the respondent to issue the No Objection Certificate (NOC) to the petitioner within one week, allowing the withdrawal of remaining funds from the Capital Gains Account Scheme. The petitioner&#039;s compliance with tax payments and procedural requirements led to the court deeming the respondent&#039;s denial of the NOC as unwarranted. The petition was allowed, and the petitioner was instructed to file an undertaking before the Assessing Officer.</description>
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