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    <title>2014 (5) TMI 134 - MADRAS HIGH COURT</title>
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    <description>The Court set aside the Tribunal&#039;s order in a Tax Case (Revision) due to discrepancies in assessment and lack of evidence supporting turnover distribution between years. The Court found the turnover for Tvl. Anusha Leather Pvt. Ltd. to be Rs.5 lakhs, as the concern was proven non-existent, rejecting the Rs.10 lakhs assessment. For Tvl. Bajaj Garments Limited, suppression claims were dismissed based on evidence provided. The penalty issue was remanded to the Assessing Officer, with the Court overturning the Tribunal&#039;s turnover distribution decision. No costs were awarded in this case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247207</link>
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