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    <title>2005 (1) TMI 9 - HIGH COURT , MADHYA PRADESH</title>
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    <description>The court dismissed the Revenue&#039;s appeal under section 260A of the Income-tax Act, 1961, finding that it did not involve any substantial question of law. The court upheld the decisions of the lower authorities to accept the assessee&#039;s explanation and delete the additions made by the Assessing Officer. Since no errors were identified in the lower authorities&#039; decisions, the court concluded that the appeal lacked merit and did not raise any substantial question of law.</description>
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