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    <title>2004 (1) TMI 307 - ITAT CHANDIGARH-A</title>
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    <description>The Tribunal initially upheld the mandatory requirement for assessees to furnish certificates from an authorized accountant along with their wealth tax returns. However, after the assessees pointed out a precedent overruling the initial judgment, the Tribunal reversed its decision. Ultimately, the Tribunal ruled in favor of the assessees, holding that timely submission of the required certificates constituted compliance with Rule 9A of the Wealth Tax Act. This decision was influenced by relevant High Court judgments, leading to the reversal of the first appellate authority&#039;s orders.</description>
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    <pubDate>Tue, 13 Jan 2004 00:00:00 +0530</pubDate>
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      <title>2004 (1) TMI 307 - ITAT CHANDIGARH-A</title>
      <link>https://www.taxtmi.com/caselaws?id=61588</link>
      <description>The Tribunal initially upheld the mandatory requirement for assessees to furnish certificates from an authorized accountant along with their wealth tax returns. However, after the assessees pointed out a precedent overruling the initial judgment, the Tribunal reversed its decision. Ultimately, the Tribunal ruled in favor of the assessees, holding that timely submission of the required certificates constituted compliance with Rule 9A of the Wealth Tax Act. This decision was influenced by relevant High Court judgments, leading to the reversal of the first appellate authority&#039;s orders.</description>
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      <pubDate>Tue, 13 Jan 2004 00:00:00 +0530</pubDate>
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