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    <title>2019 (8) TMI 19 - MADRAS HIGH COURT</title>
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    <description>The Court allowed a Primary Agricultural Cooperative Credit Society to opt for a statutory appeal for aspects of an assessment order excluding the entitlement of Cooperative Societies to claim deductions under Section 80P of the IT Act. The Court emphasized the importance of exhausting alternate remedies before seeking writ jurisdiction, particularly in fiscal law statutes, and directed the petitioner to pursue a statutory appeal under Section 246A of the IT Act.</description>
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      <description>The Court allowed a Primary Agricultural Cooperative Credit Society to opt for a statutory appeal for aspects of an assessment order excluding the entitlement of Cooperative Societies to claim deductions under Section 80P of the IT Act. The Court emphasized the importance of exhausting alternate remedies before seeking writ jurisdiction, particularly in fiscal law statutes, and directed the petitioner to pursue a statutory appeal under Section 246A of the IT Act.</description>
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