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    <title>1998 (10) TMI 520 - KERALA HIGH COURT</title>
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    <description>The Kerala High Court dismissed all three revision petitions, upholding the decision to remit the case back to the assessing officer for a detailed examination of the partner&#039;s retirement claim and its implications on tax liability for the relevant assessment years. The Court found no illegality in this approach, emphasizing the need for a thorough evaluation by the assessing officer to determine the partner&#039;s retirement status and its impact on tax assessment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=159845</link>
      <description>The Kerala High Court dismissed all three revision petitions, upholding the decision to remit the case back to the assessing officer for a detailed examination of the partner&#039;s retirement claim and its implications on tax liability for the relevant assessment years. The Court found no illegality in this approach, emphasizing the need for a thorough evaluation by the assessing officer to determine the partner&#039;s retirement status and its impact on tax assessment.</description>
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      <pubDate>Wed, 07 Oct 1998 00:00:00 +0530</pubDate>
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