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    <title>2023 (6) TMI 734 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals for assessment years 2008-09 and 2013-14, partially condoning the delay in filing, upholding the validity of the assessment reopening, and directing a lower disallowance percentage on cash expenses. The Tribunal also remanded appeals for 2010-11 and 2012-13 for fresh adjudication, emphasizing the need to consider merits even in the absence of the appellant. The revenue&#039;s appeal was dismissed, affirming the decisions in favor of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=439160</link>
      <description>The Tribunal allowed the assessee&#039;s appeals for assessment years 2008-09 and 2013-14, partially condoning the delay in filing, upholding the validity of the assessment reopening, and directing a lower disallowance percentage on cash expenses. The Tribunal also remanded appeals for 2010-11 and 2012-13 for fresh adjudication, emphasizing the need to consider merits even in the absence of the appellant. The revenue&#039;s appeal was dismissed, affirming the decisions in favor of the assessee.</description>
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      <pubDate>Wed, 14 Jun 2023 00:00:00 +0530</pubDate>
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