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    <title>2023 (7) TMI 526 - CALCUTTA HIGH COURT</title>
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    <description>HC found the 20% interest deposit condition excessive when tax was fully paid. The court set aside the additional deposit requirement, directing the appellate authority to review the appeal on merits. The ruling upheld statutory provisions requiring only 10% tax deposit during appeal, providing relief to the appellant without imposing additional financial burdens.</description>
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      <title>2023 (7) TMI 526 - CALCUTTA HIGH COURT</title>
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      <description>HC found the 20% interest deposit condition excessive when tax was fully paid. The court set aside the additional deposit requirement, directing the appellate authority to review the appeal on merits. The ruling upheld statutory provisions requiring only 10% tax deposit during appeal, providing relief to the appellant without imposing additional financial burdens.</description>
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