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    <title>2021 (9) TMI 1514 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the appeal in a case concerning the interpretation of the Income Tax Act, 1961. The Court set aside the Tribunal&#039;s decision and restored the case to the Assessing Officer&#039;s file pending a decision by the larger Bench of the Supreme Court. The unresolved issues regarding deductions under Sections 80IA, 80HHC, and 80IB, including the simultaneous entitlement to deductions, were left open for further consideration, with no costs imposed.</description>
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