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    <title>2015 (4) TMI 515 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The Court dismissed the appellant&#039;s appeal regarding the treatment of a transport subsidy as income under the Income Tax Act for the assessment year 2002-03. Despite acknowledging the non-receipt of a portion of the subsidy, the Court found that the appellant&#039;s inconsistent arguments and lack of supporting documentation undermined their case. Emphasizing the need for consistent and substantiated claims, the Court held that no substantial legal question arose, ultimately denying relief to the appellant.</description>
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      <description>The Court dismissed the appellant&#039;s appeal regarding the treatment of a transport subsidy as income under the Income Tax Act for the assessment year 2002-03. Despite acknowledging the non-receipt of a portion of the subsidy, the Court found that the appellant&#039;s inconsistent arguments and lack of supporting documentation undermined their case. Emphasizing the need for consistent and substantiated claims, the Court held that no substantial legal question arose, ultimately denying relief to the appellant.</description>
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