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    <title>2022 (7) TMI 1267 - DELHI HIGH COURT</title>
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    <description>The Court directed the respondents to rectify Forms 3, record the credit of taxes deposited, and issue revised Forms within four weeks. Petitioners were instructed to file Forms 4 within two weeks. The rejection of credit for taxes deposited due to a minor head error was deemed unfair, illegal, and contrary to the Act&#039;s objective. The Court emphasized the need for technology to facilitate transactions without impeding legal rights.</description>
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      <description>The Court directed the respondents to rectify Forms 3, record the credit of taxes deposited, and issue revised Forms within four weeks. Petitioners were instructed to file Forms 4 within two weeks. The rejection of credit for taxes deposited due to a minor head error was deemed unfair, illegal, and contrary to the Act&#039;s objective. The Court emphasized the need for technology to facilitate transactions without impeding legal rights.</description>
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