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System Fault Prevents Tax Payment, But VCES Scheme Benefits Granted to Respondent on December 31, 2013.

Entitlement for the benefit of VCES Scheme - Respondent applied for registration, obtained assessee code number and attempted to deposit 50% amount on 31/12/2013 however due to system fault the amount could not be deposited - Benefit of VCES allowed - AT .....

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