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    <title>2025 (11) TMI 284 - CALCUTTA HIGH COURT</title>
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    <description>HC allowed the writ, directing refund of the withheld amount with interest under section 243 (not 244A) up to payment date, because the respondent failed to establish any tax liability or statutory basis to set off or retain the sum. The prior judgment relied upon was held inapplicable to the distinct cause of action. The respondent was ordered to complete the refund process with consequential interest in accordance with law within ten weeks from communication of the order.</description>
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      <description>HC allowed the writ, directing refund of the withheld amount with interest under section 243 (not 244A) up to payment date, because the respondent failed to establish any tax liability or statutory basis to set off or retain the sum. The prior judgment relied upon was held inapplicable to the distinct cause of action. The respondent was ordered to complete the refund process with consequential interest in accordance with law within ten weeks from communication of the order.</description>
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