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    <title>2018 (8) TMI 443 - MADRAS HIGH COURT</title>
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    <description>The Court remanded the matter to the Income Tax Appellate Tribunal for fresh consideration, along with an application filed by the appellant. The appeal was allowed, the impugned order was set aside, and the case was sent back for a new hearing. The Court clarified it did not make any observations on the case&#039;s merits, leaving it for the Tribunal to address all issues. Both parties were directed to present their submissions, and the Tribunal was instructed to make a decision in accordance with the law, without imposing any costs.</description>
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      <description>The Court remanded the matter to the Income Tax Appellate Tribunal for fresh consideration, along with an application filed by the appellant. The appeal was allowed, the impugned order was set aside, and the case was sent back for a new hearing. The Court clarified it did not make any observations on the case&#039;s merits, leaving it for the Tribunal to address all issues. Both parties were directed to present their submissions, and the Tribunal was instructed to make a decision in accordance with the law, without imposing any costs.</description>
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