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    <title>2024 (7) TMI 615 - CALCUTTA HIGH COURT</title>
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    <description>The HC set aside the West Bengal Taxation Tribunal&#039;s order, which had partially refunded a cash deposit after adjusting disputed tax. The Court determined the cash deposit was a security deposit, not a payment, and remanded the case for further examination of penalty payment and adherence to dispute settlement guidelines, ensuring proper assessment.</description>
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      <description>The HC set aside the West Bengal Taxation Tribunal&#039;s order, which had partially refunded a cash deposit after adjusting disputed tax. The Court determined the cash deposit was a security deposit, not a payment, and remanded the case for further examination of penalty payment and adherence to dispute settlement guidelines, ensuring proper assessment.</description>
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