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    <title>2023 (4) TMI 771 - MADHYA PRADESH HIGH COURT</title>
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    <description>The Court denied the petitioner&#039;s request for an extension to deposit discounted tax under the SVLDRS-3, citing previous judgments emphasizing strict adherence to scheme terms. The Court highlighted the importance of upholding the essence of the scheme and favored the State in cases of doubt or ambiguity regarding exemption provisions. Referring to established precedent, the Court dismissed the petition, underscoring the need to maintain the integrity of the SVLDRS scheme.</description>
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      <description>The Court denied the petitioner&#039;s request for an extension to deposit discounted tax under the SVLDRS-3, citing previous judgments emphasizing strict adherence to scheme terms. The Court highlighted the importance of upholding the essence of the scheme and favored the State in cases of doubt or ambiguity regarding exemption provisions. Referring to established precedent, the Court dismissed the petition, underscoring the need to maintain the integrity of the SVLDRS scheme.</description>
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