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    <title>2022 (7) TMI 1065 - Supreme Court</title>
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    <description>The Supreme Court ruled that sub-section (2) of Section 73A of the Finance Act, 1994 is mandatory, requiring the assessee to deposit disputed tax collected. The Central Government may refund the amount to the person who bore the tax incidence. The case was listed for further proceedings in August 2022, with deadlines set for filing necessary documents.</description>
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      <description>The Supreme Court ruled that sub-section (2) of Section 73A of the Finance Act, 1994 is mandatory, requiring the assessee to deposit disputed tax collected. The Central Government may refund the amount to the person who bore the tax incidence. The case was listed for further proceedings in August 2022, with deadlines set for filing necessary documents.</description>
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