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    <title>2016 (5) TMI 794 - KARNATAKA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, affirming the bonafide nature of the assessee&#039;s explanation for not initially declaring capital gains, post-survey disclosure, and timely tax payment. The Court emphasized the limited scope of judicial review in factual findings and dismissed the revenue&#039;s appeal, finding no substantial legal question warranting consideration.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, affirming the bonafide nature of the assessee&#039;s explanation for not initially declaring capital gains, post-survey disclosure, and timely tax payment. The Court emphasized the limited scope of judicial review in factual findings and dismissed the revenue&#039;s appeal, finding no substantial legal question warranting consideration.</description>
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