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    <description>The court allowed the Writ Petitions, directing the respondents to refund the excess tax paid by the petitioners for the Assessment Year 2014-2015 along with interest within a specified period. The decision was based on the settlement under the Vivad Se Vishwas Scheme, 2020, and the principle that an assessee should not be taxed twice on the same income.</description>
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      <description>The court allowed the Writ Petitions, directing the respondents to refund the excess tax paid by the petitioners for the Assessment Year 2014-2015 along with interest within a specified period. The decision was based on the settlement under the Vivad Se Vishwas Scheme, 2020, and the principle that an assessee should not be taxed twice on the same income.</description>
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