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    <description>The Tribunal upheld the reopening of assessments and the applicability of Minimum Alternate Tax (MAT) under section 115JB. It remanded various issues back to the Assessing Officer for further verification, emphasizing the importance of accurate information and thorough examination of facts. The judgment highlighted the need for compliance with tax provisions and proper scrutiny by tax authorities.</description>
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      <description>The Tribunal upheld the reopening of assessments and the applicability of Minimum Alternate Tax (MAT) under section 115JB. It remanded various issues back to the Assessing Officer for further verification, emphasizing the importance of accurate information and thorough examination of facts. The judgment highlighted the need for compliance with tax provisions and proper scrutiny by tax authorities.</description>
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