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    <title>2019 (8) TMI 359 - MADRAS HIGH COURT</title>
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    <description>The Revenue&#039;s appeals challenging the classification of rental income as &#039;business income&#039; and the eligibility for deduction under Section 80IA(4)(iii) of the Income Tax Act were withdrawn. This followed the receipt of an approval notification from the Central Board of Direct Taxes for the respondent, leading to the dismissal of the tax case appeals as withdrawn. The substantial questions of law remained open, and the connected CMPs were dismissed without costs.</description>
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