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    <description>The High Court of Himachal Pradesh disposed of the appeal based on previous adjudication in ITA No. 20 of 2015 and Civil Appeal No. 4765 of 2018, making the directions from those cases applicable to the present appeal.</description>
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      <description>The High Court of Himachal Pradesh disposed of the appeal based on previous adjudication in ITA No. 20 of 2015 and Civil Appeal No. 4765 of 2018, making the directions from those cases applicable to the present appeal.</description>
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