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    <description>The High Court dismissed the appeal filed by the revenue under Section 260A of the Income Tax Act against the ITAT order, as a similar question had been settled in a previous case where it was not considered a substantial question of law. This decision reaffirmed the interpretation of the provisions of Section 254(2A) of the Income Tax Act regarding the period of stay exceeding 365 days and its impact on the validity of the ITAT order.</description>
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