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    <description>The High Court dismissed the appeal challenging the Income Tax Appellate Tribunal&#039;s order for the assessment year 1995-1996. The Court found that the questions raised did not constitute substantial questions of law and were already addressed in a previous Division Bench judgment. The treatment of expenses related to the HRC Division as revenue in nature was deemed incidental and covered by the previous decision, leading to the ultimate dismissal of the appeal.</description>
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