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    <description>The High Court disposed of the tax appeal by upholding the Tribunal&#039;s decisions on the excess consumption of heptene and catalyst. The issue of the lease transaction was remanded for reconsideration. The Court ruled in favor of the Revenue regarding the furnishing of required information, reversing the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal, and restoring the Assessing Officer&#039;s decision.</description>
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      <description>The High Court disposed of the tax appeal by upholding the Tribunal&#039;s decisions on the excess consumption of heptene and catalyst. The issue of the lease transaction was remanded for reconsideration. The Court ruled in favor of the Revenue regarding the furnishing of required information, reversing the decisions of the Commissioner of Income-tax (Appeals) and the Tribunal, and restoring the Assessing Officer&#039;s decision.</description>
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