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    <title>2011 (10) TMI 479 - KARNATAKA HIGH COURT</title>
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    <description>The High Court ruled that income from fumigation, disinfestation, and supervisory charges by the assessee falls under the exemption provided by Section 10(29) of the Income Tax Act, as these activities directly facilitate the marketing of commodities. The Court set aside the previous decisions and directed the Assessing Authority to recalculate the income in accordance with this judgment.</description>
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      <description>The High Court ruled that income from fumigation, disinfestation, and supervisory charges by the assessee falls under the exemption provided by Section 10(29) of the Income Tax Act, as these activities directly facilitate the marketing of commodities. The Court set aside the previous decisions and directed the Assessing Authority to recalculate the income in accordance with this judgment.</description>
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