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    <title>2016 (11) TMI 1584 - ITAT COCHIN</title>
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    <description>The Tribunal confirmed that the freezer deposits received by the assessee were not taxable income until the termination of the distributor agreement. Consequently, all revenue appeals were dismissed, and the CIT(A)&#039;s orders were upheld. The Tribunal&#039;s decision was based on previous rulings and the ongoing issue before the Kerala High Court.</description>
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      <description>The Tribunal confirmed that the freezer deposits received by the assessee were not taxable income until the termination of the distributor agreement. Consequently, all revenue appeals were dismissed, and the CIT(A)&#039;s orders were upheld. The Tribunal&#039;s decision was based on previous rulings and the ongoing issue before the Kerala High Court.</description>
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