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    <title>2014 (8) TMI 39 - KERALA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=250089</link>
    <description>The court dismissed the petitioner&#039;s challenge to the Income Tax Appellate Tribunal&#039;s order in a rectification application. While the petitioner argued that the Tribunal failed to consider relevant decisions, the court found that the Tribunal had addressed the presented decisions but deemed them inapplicable. The court clarified that the quality of discussion by the Tribunal was a matter for appeal, not rectification, and held that the rectification application was rightly rejected. The court did not assess the merits of the petitioner&#039;s grounds, as the writ petition solely contested the rejection of the rectification application. Each party was directed to bear their respective costs, and the petitioner was granted liberty to pursue their contentions in the appropriate forum.</description>
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    <pubDate>Mon, 14 Jul 2014 00:00:00 +0530</pubDate>
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      <title>2014 (8) TMI 39 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=250089</link>
      <description>The court dismissed the petitioner&#039;s challenge to the Income Tax Appellate Tribunal&#039;s order in a rectification application. While the petitioner argued that the Tribunal failed to consider relevant decisions, the court found that the Tribunal had addressed the presented decisions but deemed them inapplicable. The court clarified that the quality of discussion by the Tribunal was a matter for appeal, not rectification, and held that the rectification application was rightly rejected. The court did not assess the merits of the petitioner&#039;s grounds, as the writ petition solely contested the rejection of the rectification application. Each party was directed to bear their respective costs, and the petitioner was granted liberty to pursue their contentions in the appropriate forum.</description>
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      <pubDate>Mon, 14 Jul 2014 00:00:00 +0530</pubDate>
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