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    <title>2019 (3) TMI 1307 - KERALA HIGH COURT</title>
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    <description>The Court rejected the appeals regarding the addition to income of amounts deposited by franchisees for freezers supplied by the assessee. Despite a strong case presented by the respondent&#039;s counsel, the Court decided to reject all appeals, including the two cases not marked for withdrawal, based on the litigation policy. The Court emphasized that the demands were below Rs. 50 lakhs, and even though there were appeals with higher demands, they were also rejected in line with the litigation policy, preserving legal questions for potential future review.</description>
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    <pubDate>Wed, 13 Mar 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=377286</link>
      <description>The Court rejected the appeals regarding the addition to income of amounts deposited by franchisees for freezers supplied by the assessee. Despite a strong case presented by the respondent&#039;s counsel, the Court decided to reject all appeals, including the two cases not marked for withdrawal, based on the litigation policy. The Court emphasized that the demands were below Rs. 50 lakhs, and even though there were appeals with higher demands, they were also rejected in line with the litigation policy, preserving legal questions for potential future review.</description>
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      <pubDate>Wed, 13 Mar 2019 00:00:00 +0530</pubDate>
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