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    <title>2006 (7) TMI 113 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras dismissed tax case appeals against the Income-tax Appellate Tribunal&#039;s order for various assessment years, emphasizing the necessity of obtaining clearance from the High Powered Committee to prevent frivolous litigations between Government Departments and public sector undertakings. The court highlighted the importance of internal dispute resolution mechanisms, referencing previous judgments and stressing the role of the committee in avoiding unnecessary court involvement. The appeals were dismissed due to the appellant&#039;s failure to obtain clearance, with the option to revive them if advised to do so.</description>
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