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    <title>2019 (7) TMI 1933 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal against the CIT(A)&#039;s order concerning the assessment year 2012-13. The Tribunal held that the CIT(A) erred in directing the AO to compute MAT without proper authority, setting aside the direction and instructing the CIT(A) to adjudicate the issue after obtaining a Remand Report from the AO. The decision emphasized the importance of accurate tax computation and adherence to legal provisions in tax assessments.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal against the CIT(A)&#039;s order concerning the assessment year 2012-13. The Tribunal held that the CIT(A) erred in directing the AO to compute MAT without proper authority, setting aside the direction and instructing the CIT(A) to adjudicate the issue after obtaining a Remand Report from the AO. The decision emphasized the importance of accurate tax computation and adherence to legal provisions in tax assessments.</description>
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