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    <title>2019 (8) TMI 1128 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras upheld the Tribunal&#039;s decision regarding the assessment order time limitation under Section 144C(13) of the Income Tax Act. The court found that the Assessing Officer&#039;s actions following the directions of the Disputes Resolution Panel and Transfer Pricing Officer were not time-barred, emphasizing the correct implementation of directions by the officers. The court dismissed the appeal, ruling against the appellant on substantial questions of law and directing the Disputes Resolution Panel to conclude proceedings within a specified timeframe.</description>
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