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    <title>2012 (4) TMI 634 - KARNATAKA HIGH COURT</title>
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    <description>The High Court set aside the Tribunal&#039;s decision and ruled in favor of the revenue, remanding the matter back to the Assessing Officer for fresh consideration of the public charitable and religious trust&#039;s assessment for the years 2003-04 and 2004-05 under Section 263 of the Income Tax Act. The Court found that the Tribunal erred in not considering the grounds specified by the Commissioner, leading to an incorrect decision.</description>
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