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    <title>1999 (11) TMI 7 - KERALA High Court</title>
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    <description>The High Court ruled in favor of the assessee against the Revenue, declining to answer the questions raised as they were deemed factual in nature. The Court found that the additions made by the Revenue authorities regarding the debit in the profit and loss account under the amnesty scheme and the treatment of accumulated income hidden under stock should be deleted based on the explanations provided by the assessee and the analysis of the Tribunal. The Court concluded that no question of law arose from the case.</description>
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      <description>The High Court ruled in favor of the assessee against the Revenue, declining to answer the questions raised as they were deemed factual in nature. The Court found that the additions made by the Revenue authorities regarding the debit in the profit and loss account under the amnesty scheme and the treatment of accumulated income hidden under stock should be deleted based on the explanations provided by the assessee and the analysis of the Tribunal. The Court concluded that no question of law arose from the case.</description>
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