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    <title>1986 (8) TMI 53 - DELHI High Court</title>
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    <description>The Supreme Court ruled in favor of the petitioner, a film distribution and exhibition company, in a case challenging orders passed by the Central Board of Direct Taxes and Income-tax Officer under sections 107A and 104 of the Income-tax Act, 1961. The Court found that the Income-tax Officer&#039;s order lacked proper consideration of relevant factors and did not comply with Supreme Court guidelines. The impugned orders were quashed, and each party was directed to bear their own costs.</description>
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    <pubDate>Fri, 01 Aug 1986 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=26371</link>
      <description>The Supreme Court ruled in favor of the petitioner, a film distribution and exhibition company, in a case challenging orders passed by the Central Board of Direct Taxes and Income-tax Officer under sections 107A and 104 of the Income-tax Act, 1961. The Court found that the Income-tax Officer&#039;s order lacked proper consideration of relevant factors and did not comply with Supreme Court guidelines. The impugned orders were quashed, and each party was directed to bear their own costs.</description>
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      <pubDate>Fri, 01 Aug 1986 00:00:00 +0530</pubDate>
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