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    <title>2020 (10) TMI 797 - MADRAS HIGH COURT</title>
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    <description>The court remitted the Tax Case Appeal back to the Assessing Authority for fresh orders on the limited issue under Section 14A of the Income Tax Act. The court directed the Assessing Authority to comply with the Division Bench judgment in M/s. Marg, emphasizing the necessity of proper satisfaction for invoking Section 14A read with Rule 8D. The appeal was disposed of with no costs incurred by either party.</description>
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