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    <title>2016 (3) TMI 373 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the tax case appeal as the Tribunal&#039;s decision to remit the matter back to the Assessing Officer for determining disallowance under Section 14A did not involve substantial questions of law. Similarly, the appeal regarding reconsideration of interest free funds and borrowed funds available with the assessee was also dismissed, as the Tribunal&#039;s direction was based on factual determinations rather than legal interpretations, not warranting consideration under Section 260A.</description>
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      <description>The High Court dismissed the tax case appeal as the Tribunal&#039;s decision to remit the matter back to the Assessing Officer for determining disallowance under Section 14A did not involve substantial questions of law. Similarly, the appeal regarding reconsideration of interest free funds and borrowed funds available with the assessee was also dismissed, as the Tribunal&#039;s direction was based on factual determinations rather than legal interpretations, not warranting consideration under Section 260A.</description>
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