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    <description>The High Court dismissed the Revenue&#039;s appeal, stating that no substantial question of law arose in the case. The judgment emphasized the significance of consistent application of legal principles and previous decisions in tax matters. The Court highlighted the importance of adherence to established norms in computing deductions under the Income Tax Act to avoid illogical outcomes. The decision underscored the importance of maintaining consistency in interpreting tax laws to ensure fair and just outcomes in tax disputes.</description>
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