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    <title>2015 (8) TMI 517 - DELHI HIGH COURT</title>
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    <description>The HC held the reassessment proceedings invalid due to the AO&#039;s failure to address the assessee&#039;s objections to reopening, as mandated by law. The Revenue&#039;s failure to challenge the CIT(A)&#039;s order deleting the disallowance of management service fees rendered further examination of the reopening justification unnecessary. The ITAT&#039;s reliance on precedent cases supported the assessee&#039;s position. The decision was against the Revenue.</description>
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      <description>The HC held the reassessment proceedings invalid due to the AO&#039;s failure to address the assessee&#039;s objections to reopening, as mandated by law. The Revenue&#039;s failure to challenge the CIT(A)&#039;s order deleting the disallowance of management service fees rendered further examination of the reopening justification unnecessary. The ITAT&#039;s reliance on precedent cases supported the assessee&#039;s position. The decision was against the Revenue.</description>
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