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    <description>The High Court allowed the Tax Appeal, setting aside the tribunal&#039;s order and remanding the case for a decision on merits in accordance with the law. The court emphasized the need to consider notional tax effects exceeding prescribed limits and ensure that appeals are adjudicated on their merits rather than solely based on tax effect thresholds.</description>
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      <description>The High Court allowed the Tax Appeal, setting aside the tribunal&#039;s order and remanding the case for a decision on merits in accordance with the law. The court emphasized the need to consider notional tax effects exceeding prescribed limits and ensure that appeals are adjudicated on their merits rather than solely based on tax effect thresholds.</description>
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