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    <title>2020 (8) TMI 367 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the tax case appeal under Section 260A of the Income Tax Act, 1961 for the assessment year 2009-10, ruling in favor of the respondent. The court held that the substantial questions of law raised by the revenue regarding exemption under Section 10A and exclusion of certain expenses from total turnover were already settled in previous judgments, specifically T.C.A.Nos.241 and 647 of 2008. The court emphasized the importance of consistency in legal decisions and the application of precedents for fairness and uniformity in tax matters.</description>
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