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    <description>The High Court remanded the appeal under section 260A of the Income Tax Act regarding rebate under section 80G for donation to the Kurukshetra Development Board. The Court set aside the Tribunal&#039;s order due to procedural irregularities and directed a fresh decision on merits, emphasizing the consideration of evidence presented by the assessee. The parties were instructed to appear before the Tribunal for further proceedings. The judgment stressed procedural compliance and thorough evaluation of donation-related evidence, ensuring a fair decision-making process in accordance with the law.</description>
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      <description>The High Court remanded the appeal under section 260A of the Income Tax Act regarding rebate under section 80G for donation to the Kurukshetra Development Board. The Court set aside the Tribunal&#039;s order due to procedural irregularities and directed a fresh decision on merits, emphasizing the consideration of evidence presented by the assessee. The parties were instructed to appear before the Tribunal for further proceedings. The judgment stressed procedural compliance and thorough evaluation of donation-related evidence, ensuring a fair decision-making process in accordance with the law.</description>
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