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    <title>2017 (4) TMI 1333 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the appeal under Section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal for the assessment year 2009-10. The appellant&#039;s claims regarding the source of cash deposits, disallowance of TDS on professional fee payment, and condonation of delay were not upheld. The Tribunal&#039;s decision was deemed based on factual findings, and no substantial question of law was found to warrant further consideration. The appeal was ultimately dismissed by the High Court based on the detailed analysis of facts and legal provisions.</description>
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      <description>The High Court dismissed the appeal under Section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal for the assessment year 2009-10. The appellant&#039;s claims regarding the source of cash deposits, disallowance of TDS on professional fee payment, and condonation of delay were not upheld. The Tribunal&#039;s decision was deemed based on factual findings, and no substantial question of law was found to warrant further consideration. The appeal was ultimately dismissed by the High Court based on the detailed analysis of facts and legal provisions.</description>
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