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    <title>2013 (7) TMI 621 - MADRAS HIGH COURT</title>
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    <description>The High Court remanded the Tax Case Appeals to the Income Tax Appellate Tribunal for reconsideration, emphasizing the need to evaluate the genuineness of the Trust in determining tax liability. The Court found that the Tribunal failed to address the specific issue concerning the Trust&#039;s genuineness, leading to the setting aside of the Tribunal&#039;s order. The Court highlighted the importance of addressing the raised issues to ensure a fair assessment of trust income.</description>
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      <description>The High Court remanded the Tax Case Appeals to the Income Tax Appellate Tribunal for reconsideration, emphasizing the need to evaluate the genuineness of the Trust in determining tax liability. The Court found that the Tribunal failed to address the specific issue concerning the Trust&#039;s genuineness, leading to the setting aside of the Tribunal&#039;s order. The Court highlighted the importance of addressing the raised issues to ensure a fair assessment of trust income.</description>
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