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    <title>2025 (5) TMI 1902 - DELHI HIGH COURT</title>
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    <description>The HC allowed the petitioner to file a revised tax return for inter-state branch transfers and obtain Form &#039;F&#039;, but suspended this direction pending Supreme Court appeals. The court balanced the petitioner&#039;s right to rectify returns with the Department&#039;s procedural concerns, recognizing the complexity of ongoing tax litigation. The ruling preserves the petitioner&#039;s statutory rights while respecting the potential outcome of Supreme Court review.</description>
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      <link>https://www.taxtmi.com/caselaws?id=771630</link>
      <description>The HC allowed the petitioner to file a revised tax return for inter-state branch transfers and obtain Form &#039;F&#039;, but suspended this direction pending Supreme Court appeals. The court balanced the petitioner&#039;s right to rectify returns with the Department&#039;s procedural concerns, recognizing the complexity of ongoing tax litigation. The ruling preserves the petitioner&#039;s statutory rights while respecting the potential outcome of Supreme Court review.</description>
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