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    <title>2013 (3) TMI 487 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the Tax Appeal, upheld the maintainability of the appeal before the Tribunal under section 253 of the Income Tax Act, and directed the Tribunal to adjudicate on the issue of cancellation of interest after giving both parties the opportunity to present their cases. The Court found that the order of the CIT(A) waiving the interest favored the assessee, and therefore, the appeal before the Tribunal was deemed maintainable.</description>
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      <title>2013 (3) TMI 487 - GUJARAT HIGH COURT</title>
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      <description>The High Court allowed the Tax Appeal, upheld the maintainability of the appeal before the Tribunal under section 253 of the Income Tax Act, and directed the Tribunal to adjudicate on the issue of cancellation of interest after giving both parties the opportunity to present their cases. The Court found that the order of the CIT(A) waiving the interest favored the assessee, and therefore, the appeal before the Tribunal was deemed maintainable.</description>
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      <pubDate>Wed, 01 Feb 2012 00:00:00 +0530</pubDate>
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