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    <title>2016 (9) TMI 1303 - DELHI HIGH COURT</title>
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    <description>The court dismissed the appeal, finding no merit in the revenue&#039;s arguments regarding the division of the appellant&#039;s income in the assessment. It upheld the ITAT&#039;s decision, emphasizing the importance of legal precedents and the requirement for substantial evidence to support claims in income assessment cases. The court concluded that no question of law arose for consideration in this matter.</description>
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      <description>The court dismissed the appeal, finding no merit in the revenue&#039;s arguments regarding the division of the appellant&#039;s income in the assessment. It upheld the ITAT&#039;s decision, emphasizing the importance of legal precedents and the requirement for substantial evidence to support claims in income assessment cases. The court concluded that no question of law arose for consideration in this matter.</description>
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