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    <title>2019 (11) TMI 1296 - ITAT AMRITSAR</title>
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    <description>The Tribunal set aside the Ld. CIT(E)&#039;s order and remanded the case for fresh consideration regarding the franchise agreement, claim of exemption without approval, and profit motive due to transportation fees and surplus. The Ld. CIT(E) was directed to decide within six months, allowing the appellant reasonable opportunities to be heard. The appeal was allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=389047</link>
      <description>The Tribunal set aside the Ld. CIT(E)&#039;s order and remanded the case for fresh consideration regarding the franchise agreement, claim of exemption without approval, and profit motive due to transportation fees and surplus. The Ld. CIT(E) was directed to decide within six months, allowing the appellant reasonable opportunities to be heard. The appeal was allowed for statistical purposes.</description>
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