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    <title>2025 (5) TMI 2203 - GUJARAT HIGH COURT</title>
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    <description>The petition challenged an assessment order said to have disregarded Tribunal remand directions and denied treaty relief by invoking Article 24 of the India-Singapore Treaty read with Section 172(4) of the Income-tax Act. The petitioner contended that the departmental stand in the assessment order was inconsistent with the binding effect of the Tribunal&#039;s order. On instructions, the respondent stated that an appropriate affidavit would be filed addressing the grievance. The HC issued notice and listed the matter on the returnable date.</description>
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      <title>2025 (5) TMI 2203 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=464653</link>
      <description>The petition challenged an assessment order said to have disregarded Tribunal remand directions and denied treaty relief by invoking Article 24 of the India-Singapore Treaty read with Section 172(4) of the Income-tax Act. The petitioner contended that the departmental stand in the assessment order was inconsistent with the binding effect of the Tribunal&#039;s order. On instructions, the respondent stated that an appropriate affidavit would be filed addressing the grievance. The HC issued notice and listed the matter on the returnable date.</description>
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