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2004 (1) TMI 59 - HC - Income TaxBenefits of the Kar Vivad Samadhan Scheme, 1998 - CIT declining to issue the certificate contemplated under sub-section (2) of section 90 of the Kar Vivad Samadhan Scheme, 1998 - Such Schemes should be strictly interpreted in terms of the Scheme itself and therefore there is no scope for interpreting any of the provisions of the Scheme – Since assessee paid the amount six days beyond the permitted period of thirty days as is required under sub-section (2) of section 90 of the Scheme, Commissioner was justified in declining to issue the certificate
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