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    <title>2021 (10) TMI 286 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the appellant&#039;s appeal under Section 260A of the Income Tax Act, 1961 against the assessment based on the vendor&#039;s statement of accounts for the purchase and sale of Satellite Rights. The Court found no legal question arising from the case, upholding the lower authorities&#039; decisions. The judgment emphasized the significance of factual assessment in tax matters and the conclusive nature of decisions made by lower tax authorities and the Tribunal. No costs were awarded to either party.</description>
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      <description>The High Court dismissed the appellant&#039;s appeal under Section 260A of the Income Tax Act, 1961 against the assessment based on the vendor&#039;s statement of accounts for the purchase and sale of Satellite Rights. The Court found no legal question arising from the case, upholding the lower authorities&#039; decisions. The judgment emphasized the significance of factual assessment in tax matters and the conclusive nature of decisions made by lower tax authorities and the Tribunal. No costs were awarded to either party.</description>
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      <pubDate>Wed, 08 Sep 2021 00:00:00 +0530</pubDate>
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