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    <title>2018 (5) TMI 2168 - KERALA HIGH COURT</title>
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    <description>An appellant seeking more time to discharge income-tax liability was granted relief after showing that the first instalment had been paid and that financial difficulty justified a revised schedule. The Court modified the earlier repayment arrangement and allowed the balance amount to be paid in 20 monthly instalments, with the first instalment falling due on the date fixed by the Court. The operative effect was an enlargement of time for payment through a court-approved instalment plan rather than immediate enforcement of the full balance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=311842</link>
      <description>An appellant seeking more time to discharge income-tax liability was granted relief after showing that the first instalment had been paid and that financial difficulty justified a revised schedule. The Court modified the earlier repayment arrangement and allowed the balance amount to be paid in 20 monthly instalments, with the first instalment falling due on the date fixed by the Court. The operative effect was an enlargement of time for payment through a court-approved instalment plan rather than immediate enforcement of the full balance.</description>
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