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    <title>2013 (7) TMI 771 - KERALA HIGH COURT</title>
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    <description>The court upheld the Appellate Tribunal&#039;s decisions, confirming the addition of Rs. 5 lakhs as professional income and Rs. 16 lakhs as capital gains. The Tribunal&#039;s findings were deemed legally valid and sustainable, with no substantial question of law established by the appellant&#039;s arguments. The court dismissed the appeal, supporting the Tribunal&#039;s approach and decisions on all issues.</description>
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      <description>The court upheld the Appellate Tribunal&#039;s decisions, confirming the addition of Rs. 5 lakhs as professional income and Rs. 16 lakhs as capital gains. The Tribunal&#039;s findings were deemed legally valid and sustainable, with no substantial question of law established by the appellant&#039;s arguments. The court dismissed the appeal, supporting the Tribunal&#039;s approach and decisions on all issues.</description>
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