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    <title>2010 (7) TMI 574 - MADRAS HIGH COURT</title>
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    <description>The court allowed the respondents to proceed with assessment proceedings for the relevant years but prohibited recovery actions until the appellate authority decided on the treatment of lifetime membership fees. The Commissioner of Income Tax (Appeals) was directed to resolve appeals on the same issue for earlier years within 12 weeks. The court emphasized that the final decision on the disputed amount should await the appellate authority&#039;s ruling, allowing assessment proceedings to continue in the meantime.</description>
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      <description>The court allowed the respondents to proceed with assessment proceedings for the relevant years but prohibited recovery actions until the appellate authority decided on the treatment of lifetime membership fees. The Commissioner of Income Tax (Appeals) was directed to resolve appeals on the same issue for earlier years within 12 weeks. The court emphasized that the final decision on the disputed amount should await the appellate authority&#039;s ruling, allowing assessment proceedings to continue in the meantime.</description>
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