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    <title>2015 (1) TMI 340 - DELHI HIGH COURT</title>
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    <description>The High Court remanded the matter related to form No. 02AA-996226 back to the Tribunal for a fresh examination, finding no fault on the petitioner&#039;s part. However, the Court upheld the Tribunal&#039;s decision regarding form No. 01AA-147012, ruling against the petitioner and in favor of the revenue, denying the deduction claim.</description>
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      <link>https://www.taxtmi.com/caselaws?id=255141</link>
      <description>The High Court remanded the matter related to form No. 02AA-996226 back to the Tribunal for a fresh examination, finding no fault on the petitioner&#039;s part. However, the Court upheld the Tribunal&#039;s decision regarding form No. 01AA-147012, ruling against the petitioner and in favor of the revenue, denying the deduction claim.</description>
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