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    <title>2006 (9) TMI 146 - KARNATAKA High Court</title>
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    <description>For AY 1992-93, the HC ruled in favor of the assessee on all issues, overturning the Tribunal&#039;s decisions. For AY 1994-95, the taxability of Rs. 8,00,000/- was ruled in favor of the Revenue, while the disallowance under section 40A(3) was in favor of the assessee. For AY 1995-96, both issues were resolved against the assessee, upholding the Tribunal&#039;s decision in favor of the Revenue.</description>
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      <description>For AY 1992-93, the HC ruled in favor of the assessee on all issues, overturning the Tribunal&#039;s decisions. For AY 1994-95, the taxability of Rs. 8,00,000/- was ruled in favor of the Revenue, while the disallowance under section 40A(3) was in favor of the assessee. For AY 1995-96, both issues were resolved against the assessee, upholding the Tribunal&#039;s decision in favor of the Revenue.</description>
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