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    <title>2017 (5) TMI 1316 - RAJASTHAN HIGH COURT</title>
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    <description>The Supreme Court ruled in favor of the assessee regarding the deduction under section 80HHC but in favor of the department on the genuineness of purchases. The Court remitted the matter back to the Assessing Officer for a fresh assessment based on established legal principles, directing compliance with previous judgments referenced in the analysis. The appeals were disposed of accordingly, with specific issues decided in favor of either party, ensuring adherence to legal precedents.</description>
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      <description>The Supreme Court ruled in favor of the assessee regarding the deduction under section 80HHC but in favor of the department on the genuineness of purchases. The Court remitted the matter back to the Assessing Officer for a fresh assessment based on established legal principles, directing compliance with previous judgments referenced in the analysis. The appeals were disposed of accordingly, with specific issues decided in favor of either party, ensuring adherence to legal precedents.</description>
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