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    <title>2013 (3) TMI 173 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court dismissed the income tax appeal challenging the reassessment for the assessment year 2002-03. The Tribunal upheld the reassessment, adding non-business expenses to the assessee&#039;s income under Sections 148 and 40A(3) of the Income Tax Act, 1961. The High Court found no substantial question of law for consideration under Section 260A, leading to the dismissal of the appeal.</description>
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      <description>The High Court dismissed the income tax appeal challenging the reassessment for the assessment year 2002-03. The Tribunal upheld the reassessment, adding non-business expenses to the assessee&#039;s income under Sections 148 and 40A(3) of the Income Tax Act, 1961. The High Court found no substantial question of law for consideration under Section 260A, leading to the dismissal of the appeal.</description>
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