2023 (7) TMI 697

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..... 44 - BOMBAY HIGH COURT] advance tax paid by the petitioner was not relatable to the income for the relevant assessment years, which petitioner disclosed. If the said payment is not apportionable towards any other liability, there is no justifiable reason to deprive the declarant from getting the credit for the same against the liability under the Scheme, 2016 - HELD THAT:- This Court is not incli .....

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