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    <title>2019 (1) TMI 1139 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the appeal, set aside the Tribunal&#039;s order, and remanded the matter to the Commissioner of Income Tax (Appeals) for a fresh decision. The Court emphasized the importance of considering all relevant evidence and legal aspects in assessments, particularly regarding the admissibility of survey statements and justifications for additions based on them. Substantial questions of law were left open, and no costs were awarded in this case.</description>
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      <description>The High Court allowed the appeal, set aside the Tribunal&#039;s order, and remanded the matter to the Commissioner of Income Tax (Appeals) for a fresh decision. The Court emphasized the importance of considering all relevant evidence and legal aspects in assessments, particularly regarding the admissibility of survey statements and justifications for additions based on them. Substantial questions of law were left open, and no costs were awarded in this case.</description>
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