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    <title>2012 (8) TMI 779 - Supreme Court</title>
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    <description>The Supreme Court disposed of civil appeals filed by the Revenue, remitting the case to the High Court for further consideration. The Court highlighted the need to determine if the Revenue had accepted orders for the Assessment Year 1999-2000 and the applicability of Section 80IA of the Income Tax Act in the present case. The Court emphasized the inadequacy of material on record regarding the manufacturing activity claimed by the assessee under Section 80IA, directing the High Court to evaluate the evidence presented.</description>
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    <pubDate>Wed, 22 Aug 2012 00:00:00 +0530</pubDate>
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      <description>The Supreme Court disposed of civil appeals filed by the Revenue, remitting the case to the High Court for further consideration. The Court highlighted the need to determine if the Revenue had accepted orders for the Assessment Year 1999-2000 and the applicability of Section 80IA of the Income Tax Act in the present case. The Court emphasized the inadequacy of material on record regarding the manufacturing activity claimed by the assessee under Section 80IA, directing the High Court to evaluate the evidence presented.</description>
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