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    <description>The court allowed the revisions and overturned the Tribunal&#039;s decision, emphasizing the importance of complying with the requirements of relevant government orders for claiming exemptions or set-offs in tax matters. The assessees were unable to claim benefits under G. O. Ms. No. 774 due to the absence of a declaration as per G. O. Ms. No. 1194, resulting in the court ruling in favor of the Revenue.</description>
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      <description>The court allowed the revisions and overturned the Tribunal&#039;s decision, emphasizing the importance of complying with the requirements of relevant government orders for claiming exemptions or set-offs in tax matters. The assessees were unable to claim benefits under G. O. Ms. No. 774 due to the absence of a declaration as per G. O. Ms. No. 1194, resulting in the court ruling in favor of the Revenue.</description>
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