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    <title>2022 (3) TMI 76 - ITAT CHENNAI</title>
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    <description>The Tribunal admitted the additional grounds of appeal, remanding issues regarding the taxability of capital gains on the sale of mortgaged property and the claim of bad debts back to the Assessing Officer for re-examination. The validity of the summons issued under Section 131 was implicitly included in the remand. The appeals for the assessment years 2013-14 and 2014-15 were treated as allowed for statistical purposes.</description>
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      <description>The Tribunal admitted the additional grounds of appeal, remanding issues regarding the taxability of capital gains on the sale of mortgaged property and the claim of bad debts back to the Assessing Officer for re-examination. The validity of the summons issued under Section 131 was implicitly included in the remand. The appeals for the assessment years 2013-14 and 2014-15 were treated as allowed for statistical purposes.</description>
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