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    <title>2022 (2) TMI 120 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the reopening of assessment for AY 2004-2005, citing reasons such as non-deduction of TDS on payments to foreign companies. The petitioner argued against the reopening, highlighting disallowed expenses and previous appeal outcomes. The court emphasized settled legal principles and the need for a speaking order, ultimately finding no merit in the petition and dismissing it without costs. The petitioner was advised to participate in the proceedings and appeal adverse decisions before the Commissioner of Income Tax (Appeals).</description>
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      <description>The court dismissed the writ petition challenging the reopening of assessment for AY 2004-2005, citing reasons such as non-deduction of TDS on payments to foreign companies. The petitioner argued against the reopening, highlighting disallowed expenses and previous appeal outcomes. The court emphasized settled legal principles and the need for a speaking order, ultimately finding no merit in the petition and dismissing it without costs. The petitioner was advised to participate in the proceedings and appeal adverse decisions before the Commissioner of Income Tax (Appeals).</description>
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