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    <title>2016 (6) TMI 784 - ITAT KOLKATA</title>
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    <description>The Tribunal held that the Commissioner of Income Tax&#039;s order under Section 263 for the assessment year 2007-08 was time-barred and invalid. The MAT credit for the same year was deemed valid, and subsequent years&#039; adjustments were upheld, setting aside the CIT&#039;s orders for the years 2008-09, 2009-10, and 2010-11.</description>
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      <description>The Tribunal held that the Commissioner of Income Tax&#039;s order under Section 263 for the assessment year 2007-08 was time-barred and invalid. The MAT credit for the same year was deemed valid, and subsequent years&#039; adjustments were upheld, setting aside the CIT&#039;s orders for the years 2008-09, 2009-10, and 2010-11.</description>
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