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    <description>The Tax Appeal was filed by the Revenue against the Income Tax Appellate Tribunal&#039;s order for the Assessment Year 2014-15. The Appellate Tribunal remitted the matter to the CIT(A) due to the assessee&#039;s absence during proceedings. The assessee&#039;s counsel highlighted the low tax effect, leading to the appeal being categorized as low tax effect and disposed of based on claims given up by the assessee, including those related to Section 43B and Brought Forward Loss.</description>
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