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    <description>The High Court allowed the Tax Case Appeals, emphasizing the need for reasons in decisions. The Court remanded the matter to the Tribunal for fresh consideration on the validity of the assessment reopening and the disallowance of deduction u/s 80M. The Court found fault with the Tribunal for not adequately addressing the grounds raised by the assessee and failing to provide independent reasons for its decisions.</description>
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      <description>The High Court allowed the Tax Case Appeals, emphasizing the need for reasons in decisions. The Court remanded the matter to the Tribunal for fresh consideration on the validity of the assessment reopening and the disallowance of deduction u/s 80M. The Court found fault with the Tribunal for not adequately addressing the grounds raised by the assessee and failing to provide independent reasons for its decisions.</description>
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