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    <title>2019 (6) TMI 482 - KARNATAKA HIGH COURT</title>
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    <description>The Karnataka High Court remanded the appeal back to the competent authority for re-assessment in compliance with Sections 10(37) and 145A of the Income Tax Act. The court allowed the appeal in part, setting aside the original order and emphasizing the need for the Assessing Officer to consider the new arguments raised by the appellant. The judgment highlighted the importance of adhering to the relevant provisions of the Income Tax Act in conducting the appeal process.</description>
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      <description>The Karnataka High Court remanded the appeal back to the competent authority for re-assessment in compliance with Sections 10(37) and 145A of the Income Tax Act. The court allowed the appeal in part, setting aside the original order and emphasizing the need for the Assessing Officer to consider the new arguments raised by the appellant. The judgment highlighted the importance of adhering to the relevant provisions of the Income Tax Act in conducting the appeal process.</description>
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