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    <description>The High Court dismissed the appeal under Section 260-A of the Income Tax Act, 1961, as infructuous. The appellant-assessee, engaged in sawing marble blocks, initially faced rejection of exemption under Section 10B by the Assessing Officer. Following a remand by the ITAT for detailed inquiry, the Assessing Officer&#039;s subsequent favorable decision in favor of the appellant-assessee led to the High Court deeming the appeal unnecessary due to resolved core issues post-remand, making the questions of law regarding the remand order redundant.</description>
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