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    <title>2025 (2) TMI 1044 - DELHI HIGH COURT</title>
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    <description>Where the Income Tax Appellate Tribunal had set aside part of the assessment and remanded the corporate tax issue for fresh determination, the Revenue was obliged to give appeal effect to the matters already decided and could not continue reflecting an outstanding demand on the income tax portal. The Court accepted that consequential relief flowing from the Tribunal&#039;s order, including statutory interest where applicable, could not be withheld. Accordingly, a direction was issued to implement the appellate order and release the consequential benefits in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=766497</link>
      <description>Where the Income Tax Appellate Tribunal had set aside part of the assessment and remanded the corporate tax issue for fresh determination, the Revenue was obliged to give appeal effect to the matters already decided and could not continue reflecting an outstanding demand on the income tax portal. The Court accepted that consequential relief flowing from the Tribunal&#039;s order, including statutory interest where applicable, could not be withheld. Accordingly, a direction was issued to implement the appellate order and release the consequential benefits in accordance with law.</description>
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