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    <title>2023 (5) TMI 832 - ITAT GUWAHATI</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, directing the assessing officer to verify the appellant&#039;s compliance with the IDS, 2016 and compute any applicable interest. It emphasized that the appellant had discharged the tax liability under the IDS, 2016 before the extended due date, and therefore, should receive the benefits available under the scheme. The Tribunal highlighted the Central Government&#039;s intention not to adversely affect individuals regarding the IDS, 2016, and concluded that the appellant should not be put in an adverse situation given the timely tax payment. The matter was remitted back to the assessing officer for further examination.</description>
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      <title>2023 (5) TMI 832 - ITAT GUWAHATI</title>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the assessing officer to verify the appellant&#039;s compliance with the IDS, 2016 and compute any applicable interest. It emphasized that the appellant had discharged the tax liability under the IDS, 2016 before the extended due date, and therefore, should receive the benefits available under the scheme. The Tribunal highlighted the Central Government&#039;s intention not to adversely affect individuals regarding the IDS, 2016, and concluded that the appellant should not be put in an adverse situation given the timely tax payment. The matter was remitted back to the assessing officer for further examination.</description>
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