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    <title>2016 (7) TMI 326 - KARNATAKA HIGH COURT</title>
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    <description>The High Court of Karnataka, in a judgment by Mr. H.G. Ramesh, J., addressed issues concerning the applicability of the first proviso to Section 201(1) of the Income Tax Act, 1961, the dismissal of writ petitions by the learned Single Judge, and the rejection of interlocutory applications for stay of demand. The court set aside previous orders, directing reconsideration by the Appellate Authority while emphasizing the need to assess the applicability of the relevant statutory proviso.</description>
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