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    <title>2020 (2) TMI 331 - MADRAS HIGH COURT</title>
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    <description>The High Court set aside the Income Tax Appellate Tribunal&#039;s order for the assessment year 2002-03, remanding the case back to the Tribunal for reconsideration based on guidelines provided by the Apex Court. The court directed the Tribunal to assess the warranty provision issue and the claim of higher depreciation on plastic moulds. The case was disposed of without any order as to costs, aligning with the court&#039;s previous order related to assessment years 2000-01 and 2001-02.</description>
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