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    <title>2017 (9) TMI 836 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>The Court directed the Central Board of Direct Taxes to reevaluate the petitioner&#039;s grounds for exemption/recognition by the appropriate Authority for the period between 01.04.1998 and 30.10.2002. The Court found that crucial aspects were not addressed in the previous order, instructing a fresh decision within three months without delving into the merits of the case or specific Income Tax Rules. The parties were required to appear before the Board for the decision, and pending applications were disposed of accordingly.</description>
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      <description>The Court directed the Central Board of Direct Taxes to reevaluate the petitioner&#039;s grounds for exemption/recognition by the appropriate Authority for the period between 01.04.1998 and 30.10.2002. The Court found that crucial aspects were not addressed in the previous order, instructing a fresh decision within three months without delving into the merits of the case or specific Income Tax Rules. The parties were required to appear before the Board for the decision, and pending applications were disposed of accordingly.</description>
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