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    <title>2012 (4) TMI 329 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, directing the exclusion of Rs. 4,28,750/- from the total income of AY 2007-08 to rectify the double taxation error. The Tribunal emphasized the importance of substantial justice over procedural technicalities, ensuring that the appellant was not taxed twice on the same income.</description>
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