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    <description>The High Court allowed both appeals, quashed the Income-tax Appellate Tribunal&#039;s order, and remitted the cases back to the Tribunal for deciding the legal issue raised by the appellants within two months from the date of receiving the order&#039;s certified copy. The Court emphasized that the Tribunal has the jurisdiction to examine a question of law arising from facts found by the authorities below, impacting the tax liability of the assessee.</description>
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      <description>The High Court allowed both appeals, quashed the Income-tax Appellate Tribunal&#039;s order, and remitted the cases back to the Tribunal for deciding the legal issue raised by the appellants within two months from the date of receiving the order&#039;s certified copy. The Court emphasized that the Tribunal has the jurisdiction to examine a question of law arising from facts found by the authorities below, impacting the tax liability of the assessee.</description>
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