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    <title>1990 (1) TMI 124 - ITAT GAUHATI</title>
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    <description>The Appellate Tribunal set aside the CIT(A) decisions for two consecutive years regarding the assessability of interest income and expenses claimed by the assessee. The Tribunal directed a fresh disposal instructing the CIT(A) to reconsider the issue in line with the Tribunal&#039;s earlier decision and all relevant contentions raised by the assessee. The Tribunal emphasized the importance of following legal precedents and providing both parties with a fair hearing opportunity. The appeals by the assessee were treated as allowed for statistical purposes, remanding the matter for fresh disposal by the CIT(A).</description>
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    <pubDate>Wed, 17 Jan 1990 00:00:00 +0530</pubDate>
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      <title>1990 (1) TMI 124 - ITAT GAUHATI</title>
      <link>https://www.taxtmi.com/caselaws?id=65612</link>
      <description>The Appellate Tribunal set aside the CIT(A) decisions for two consecutive years regarding the assessability of interest income and expenses claimed by the assessee. The Tribunal directed a fresh disposal instructing the CIT(A) to reconsider the issue in line with the Tribunal&#039;s earlier decision and all relevant contentions raised by the assessee. The Tribunal emphasized the importance of following legal precedents and providing both parties with a fair hearing opportunity. The appeals by the assessee were treated as allowed for statistical purposes, remanding the matter for fresh disposal by the CIT(A).</description>
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