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    <title>2005 (8) TMI 687 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court ruled in favor of the assessee, holding that the decretal amount was not taxable income until the finality of the litigation. The decision was based on the pending appeal and the disputed nature of the amount, aligning with established legal principles and previous judgments.</description>
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      <description>The High Court ruled in favor of the assessee, holding that the decretal amount was not taxable income until the finality of the litigation. The decision was based on the pending appeal and the disputed nature of the amount, aligning with established legal principles and previous judgments.</description>
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