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    <title>1989 (2) TMI 389 - ALLAHABAD HIGH COURT</title>
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    <description>An appellate authority cannot sustain an enhancement of taxable turnover after rejecting the Revenue&#039;s enhancement challenge and granting only limited relief to the assessee. The operative part of the order must conform to the authority&#039;s recorded findings; a contrary enhancement is inconsistent and liable to be deleted. Where the authority expressly finds that the disclosed turnover for tilhan, agarbathi and similar goods should not be increased, that finding must be reflected in the relief granted, and the disclosed figure should be accepted. The matter was therefore remitted for redetermination of taxable turnover in line with those observations.</description>
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    <pubDate>Tue, 28 Feb 1989 00:00:00 +0530</pubDate>
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      <title>1989 (2) TMI 389 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=155913</link>
      <description>An appellate authority cannot sustain an enhancement of taxable turnover after rejecting the Revenue&#039;s enhancement challenge and granting only limited relief to the assessee. The operative part of the order must conform to the authority&#039;s recorded findings; a contrary enhancement is inconsistent and liable to be deleted. Where the authority expressly finds that the disclosed turnover for tilhan, agarbathi and similar goods should not be increased, that finding must be reflected in the relief granted, and the disclosed figure should be accepted. The matter was therefore remitted for redetermination of taxable turnover in line with those observations.</description>
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      <pubDate>Tue, 28 Feb 1989 00:00:00 +0530</pubDate>
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