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    <title>2014 (9) TMI 89 - KERALA HIGH COURT</title>
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    <description>The writ petition was allowed, granting relief to the petitioner regarding the proper consideration of tax deductions and adherence to CBDT instructions and legal precedents. The judgment emphasized the importance of following prescribed procedures and guidelines in tax matters to ensure fairness and compliance with the law. The court set aside Exhibit P3 and directed the Assessing Officer to consider the evidence presented by the petitioner in accordance with Circular Instruction No.05/2013 and relevant judgments, with a timeframe for settlement within two months.</description>
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      <description>The writ petition was allowed, granting relief to the petitioner regarding the proper consideration of tax deductions and adherence to CBDT instructions and legal precedents. The judgment emphasized the importance of following prescribed procedures and guidelines in tax matters to ensure fairness and compliance with the law. The court set aside Exhibit P3 and directed the Assessing Officer to consider the evidence presented by the petitioner in accordance with Circular Instruction No.05/2013 and relevant judgments, with a timeframe for settlement within two months.</description>
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