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    <title>2005 (1) TMI 11 - MADHYA PRADESH HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal under section 260A of the Income-tax Act, 1961 against the Tribunal&#039;s order regarding assessment proceedings for the assessment year 1994-95. The appeal lacked substantial questions of law, as the issues primarily revolved around factual assessments and explanations provided by the assessee. The Tribunal&#039;s decision was upheld, with two out of four entries being accepted, leading to the dismissal of the appeal with no costs.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal under section 260A of the Income-tax Act, 1961 against the Tribunal&#039;s order regarding assessment proceedings for the assessment year 1994-95. The appeal lacked substantial questions of law, as the issues primarily revolved around factual assessments and explanations provided by the assessee. The Tribunal&#039;s decision was upheld, with two out of four entries being accepted, leading to the dismissal of the appeal with no costs.</description>
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