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    <title>2007 (11) TMI 88 - KARNATAKA HIGH COURT</title>
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    <description>The court upheld the Tribunal&#039;s decision in an income tax matter, affirming the jurisdiction of a single member based on the Assessing Officer&#039;s computation and supporting the Tribunal&#039;s reversal of the Commissioner&#039;s findings on the burden of proof under section 68 of the Income-tax Act. The court dismissed the Revenue&#039;s appeal, ruling against their arguments and finding no merit in their contentions.</description>
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