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Court Criticizes Tax Department for Denying Tax Holiday, Suggests Costs to Ensure Accountability and Corrective Measures.

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....Stricture against department - In the process, a person who is eligible to a tax holiday has not only been denied the benefit, but made him to contest the proceedings in three forums - The only way to bring reason to the department is by imposing costs, so that appropriate action may be taken against the person who has taken a decision to prefer an appeal and recover the same after inquiry- HC....