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    <description>The High Court allowed the tax case appeals, overturning the decisions of the Tribunal and CIT(A). The matter is remanded to the Assessing Officer for reevaluation in consideration of the Supreme Court&#039;s ruling and other judicial precedents, providing both parties an opportunity to present their cases. No costs were awarded in this case.</description>
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      <description>The High Court allowed the tax case appeals, overturning the decisions of the Tribunal and CIT(A). The matter is remanded to the Assessing Officer for reevaluation in consideration of the Supreme Court&#039;s ruling and other judicial precedents, providing both parties an opportunity to present their cases. No costs were awarded in this case.</description>
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