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    <title>2007 (7) TMI 207 - MADRAS High Court</title>
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    <description>The Supreme Court dismissed the appeals filed by the Revenue under section 260A of the Income-tax Act against the order of the Income-tax Appellate Tribunal, emphasizing the necessity of obtaining clearance from the High Powered Committee before initiating litigation involving Government Departments or public sector undertakings. The Court held that without such clearance, the proceedings could not continue, highlighting the importance of adhering to established procedures and legal requirements to prevent unnecessary legal battles and ensure efficient use of public resources. The Revenue was given the option to revive the tax cases upon obtaining clearance in the future.</description>
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