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    <description>The High Court addressed multiple appeals related to Income Tax Reference and Appeals involving the same questions of law. The Court dismissed the second question under one reference due to procedural reasons and ruled in favor of the assessee based on previous decisions. The Court aligned with a previous order against the revenue and did not address a specific section due to lack of arguments. The reference was disposed of based on previous rulings and the proceedings&#039; circumstances.</description>
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      <description>The High Court addressed multiple appeals related to Income Tax Reference and Appeals involving the same questions of law. The Court dismissed the second question under one reference due to procedural reasons and ruled in favor of the assessee based on previous decisions. The Court aligned with a previous order against the revenue and did not address a specific section due to lack of arguments. The reference was disposed of based on previous rulings and the proceedings&#039; circumstances.</description>
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