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    <title>2013 (1) TMI 671 - Chhattisgarh High Court</title>
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    <description>The High Court allowed the appeal in part and remanded the case to the Tribunal for reexamination of the factual and legal issues regarding deductions under sections 80HH and 80-I in accordance with the Supreme Court&#039;s interpretation. The Court emphasized the Tribunal&#039;s role in assessing the merits and highlighted the parties&#039; right to appeal the Tribunal&#039;s decision. No costs were awarded, and the case was directed for fresh consideration by the Tribunal based on the Supreme Court&#039;s guidance on relevant sections.</description>
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      <title>2013 (1) TMI 671 - Chhattisgarh High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=220568</link>
      <description>The High Court allowed the appeal in part and remanded the case to the Tribunal for reexamination of the factual and legal issues regarding deductions under sections 80HH and 80-I in accordance with the Supreme Court&#039;s interpretation. The Court emphasized the Tribunal&#039;s role in assessing the merits and highlighted the parties&#039; right to appeal the Tribunal&#039;s decision. No costs were awarded, and the case was directed for fresh consideration by the Tribunal based on the Supreme Court&#039;s guidance on relevant sections.</description>
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      <pubDate>Wed, 31 Oct 2012 00:00:00 +0530</pubDate>
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