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    <title>2022 (2) TMI 776 - MADRAS HIGH COURT</title>
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    <description>The High Court remanded the matter to the Assessing Officer to reconsider the application of Section 14A and Rule 8D in light of the Supreme Court&#039;s decision in South Indian Bank Ltd. v. Commissioner of Income-tax. The Assessing Officer was directed to pass appropriate orders within three months, allowing the appellant an opportunity to present evidence. All tax case appeals were disposed of with no costs awarded.</description>
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      <description>The High Court remanded the matter to the Assessing Officer to reconsider the application of Section 14A and Rule 8D in light of the Supreme Court&#039;s decision in South Indian Bank Ltd. v. Commissioner of Income-tax. The Assessing Officer was directed to pass appropriate orders within three months, allowing the appellant an opportunity to present evidence. All tax case appeals were disposed of with no costs awarded.</description>
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