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    <title>2014 (10) TMI 787 - ALLAHABAD HIGH COURT</title>
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    <description>The Tribunal confirmed the Commissioner (Appeals)&#039; decision in favor of the assessee, dismissing the Revenue&#039;s appeal. The dispute centered on the correct calculation of tax inclusive of cess and surcharge for AY 2011-12, with the Tribunal finding the computation method aligned with ITR-6 provisions. The Tribunal emphasized the clarity of the computation method and the absence of ambiguity, leading to the dismissal of the appeal without costs, as it did not raise any substantial legal question.</description>
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      <description>The Tribunal confirmed the Commissioner (Appeals)&#039; decision in favor of the assessee, dismissing the Revenue&#039;s appeal. The dispute centered on the correct calculation of tax inclusive of cess and surcharge for AY 2011-12, with the Tribunal finding the computation method aligned with ITR-6 provisions. The Tribunal emphasized the clarity of the computation method and the absence of ambiguity, leading to the dismissal of the appeal without costs, as it did not raise any substantial legal question.</description>
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