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    <title>2015 (6) TMI 649 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to review its own order and remand the issue of calculating benefits under Section 80 HHC back to the Assessing Officer for fresh consideration. The Court found no fault with the Tribunal&#039;s actions, emphasizing the importance of proper procedures in tax assessments under the Income Tax Act. The appeals filed by the Revenue were dismissed, and no costs were awarded in this case.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to review its own order and remand the issue of calculating benefits under Section 80 HHC back to the Assessing Officer for fresh consideration. The Court found no fault with the Tribunal&#039;s actions, emphasizing the importance of proper procedures in tax assessments under the Income Tax Act. The appeals filed by the Revenue were dismissed, and no costs were awarded in this case.</description>
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