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    <description>The Supreme Court allowed the appeal, setting aside the High Court judgment and ruling in favor of the Revenue against the assessee, in line with the precedent set in Ganesh Dass Sreeram v. ITO [1988] 169 ITR 221. No costs were awarded.</description>
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      <description>The Supreme Court allowed the appeal, setting aside the High Court judgment and ruling in favor of the Revenue against the assessee, in line with the precedent set in Ganesh Dass Sreeram v. ITO [1988] 169 ITR 221. No costs were awarded.</description>
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