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    <title>2003 (4) TMI 7 - DELHI 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 Income-tax Appellate Tribunal&#039;s order for the assessment year 1993-94. The case centered on the deletion of a trading addition by the Tribunal, contested by the Revenue for allegedly disregarding material presented by the Assessing Officer. The High Court upheld the Tribunal&#039;s decision, emphasizing the importance of consistency in treatment of similar issues across assessment years and ruling that no substantial question of law arose from the Tribunal&#039;s order.</description>
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