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    <description>The Tribunal held that all tax dues and proceedings for AY 2010-11 were extinguished by the NCLT order approving the resolution plan under the Insolvency and Bankruptcy Code. The case was remanded to the Assessing Officer for further action, with the appeal treated as allowed for statistical purposes due to the NCLT order&#039;s overriding effect as per Section 238 of the Code.</description>
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      <description>The Tribunal held that all tax dues and proceedings for AY 2010-11 were extinguished by the NCLT order approving the resolution plan under the Insolvency and Bankruptcy Code. The case was remanded to the Assessing Officer for further action, with the appeal treated as allowed for statistical purposes due to the NCLT order&#039;s overriding effect as per Section 238 of the Code.</description>
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