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    <title>2022 (8) TMI 1273 - ITAT PUNE</title>
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    <description>The ITAT Pune allowed the appeals for statistical purposes, directing fresh adjudication of issues related to excess cane price payment and sale of sugar at concessional rates. The tribunal emphasized considering the government&#039;s policy towards farmers and the intention behind fixing the Fair Remunerative Price. The delay in filing appeals for assessment years 2013-14 and 2015-16 was condoned due to unintentional delays, focusing on substantial justice over technicalities. The tribunal found no justification for the levy of interest under sections 234A, 234B, and 234C, highlighting discrepancies in applying income distribution principles against the government&#039;s farmer-centric policies.</description>
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    <pubDate>Thu, 25 Aug 2022 00:00:00 +0530</pubDate>
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