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    <title>2017 (8) TMI 1071 - MADRAS HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s decision to grant a 42% deduction from the gross receipts to the medical practitioner for suppressed receipts, citing insufficient evidence. The Court remanded the matter for fresh consideration, emphasizing the necessity of clear evidence and proper guidelines for deductions related to non-receipt of fees and medicine costs. The Tribunal&#039;s order was overturned, and the case was directed back for reassessment in accordance with the law.</description>
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      <description>The High Court set aside the Tribunal&#039;s decision to grant a 42% deduction from the gross receipts to the medical practitioner for suppressed receipts, citing insufficient evidence. The Court remanded the matter for fresh consideration, emphasizing the necessity of clear evidence and proper guidelines for deductions related to non-receipt of fees and medicine costs. The Tribunal&#039;s order was overturned, and the case was directed back for reassessment in accordance with the law.</description>
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