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2014 (5) TMI 99 - ALLAHABAD HIGH COURTStay application – 50% accrued tax liability - Interest, penalty and furnishing bank guarantees under U.P. Tax on Entry of Goods into Local Areas Act, 2007 – Held that:- Both the parties have produced their computations with accruals and details of deposits and bank guarantees furnished by them of the admitted and disputed liability of entry tax - The deposits made are in compliance with the orders by SC - The matter is remitted back to the AA for final computation of deposits – Decided in favour of assessee.
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