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    <title>2020 (10) TMI 1307 - MADRAS HIGH COURT</title>
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    <description>The High Court remanded the case to the Tribunal due to unclear and insufficient reasoning in the Tribunal&#039;s decision. The Court found that crucial submissions were not properly considered, leading to a lack of proper reasoning. As a result, the Court allowed the tax case appeals, set aside the previous order, and directed both parties to present all factual and legal issues for a fair reconsideration by the Tribunal.</description>
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      <description>The High Court remanded the case to the Tribunal due to unclear and insufficient reasoning in the Tribunal&#039;s decision. The Court found that crucial submissions were not properly considered, leading to a lack of proper reasoning. As a result, the Court allowed the tax case appeals, set aside the previous order, and directed both parties to present all factual and legal issues for a fair reconsideration by the Tribunal.</description>
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