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    <title>2023 (9) TMI 1445 - TELANGANA HIGH COURT</title>
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    <description>The appeal was partially allowed, remanding the case to the ITAT for reconsideration. The Tribunal was instructed to prioritize the exemption under Section 195(3) of the Income Tax Act, 1961, granted to the appellant, and to issue a decision within 90 days. No costs were awarded, and pending applications were closed.</description>
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      <description>The appeal was partially allowed, remanding the case to the ITAT for reconsideration. The Tribunal was instructed to prioritize the exemption under Section 195(3) of the Income Tax Act, 1961, granted to the appellant, and to issue a decision within 90 days. No costs were awarded, and pending applications were closed.</description>
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