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Tribunal Upholds Rejection of VCES Application, Citing Activation of First Proviso to Section 106(1) of Finance Act.
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....Voluntary Compliance Encouragement Scheme (VCES) - rejection of the application - Appellant submitted that, merely because the appellant had been issued with a notice for the earlier period, would not mean that the First Proviso to subsection (1) of Section 106 of the Finance Act, would come into operation - tribunal rejected the contention.....