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    <title>2010 (1) TMI 950 - Madras High Court</title>
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    <description>The High Court upheld the decision allowing the assessee to carry forward the share of loss from the association of persons (AOP). They dismissed the Revenue&#039;s appeal, emphasizing the validity of filing within the extended period granted by the Assessing Officer and rejecting challenges to the extension after acceptance by lower authorities. The Court ruled in favor of the assessee, highlighting the importance of honoring the extended filing period and denying the Revenue&#039;s arguments against the validity of the extension.</description>
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      <title>2010 (1) TMI 950 - Madras High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=214946</link>
      <description>The High Court upheld the decision allowing the assessee to carry forward the share of loss from the association of persons (AOP). They dismissed the Revenue&#039;s appeal, emphasizing the validity of filing within the extended period granted by the Assessing Officer and rejecting challenges to the extension after acceptance by lower authorities. The Court ruled in favor of the assessee, highlighting the importance of honoring the extended filing period and denying the Revenue&#039;s arguments against the validity of the extension.</description>
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      <pubDate>Mon, 11 Jan 2010 00:00:00 +0530</pubDate>
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