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    <title>Manner of computing disputed tax in certain cases</title>
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    <description>Where certain issues in a dispute are decided in favour of the declarant, the disputed tax for those issues is computed by allocating the total tax liability, including surcharge and cess, in proportion to the ratio of disputed income relating to the declarant-favouring issues to the disputed income relating to all issues in dispute.</description>
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      <title>Manner of computing disputed tax in certain cases</title>
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      <description>Where certain issues in a dispute are decided in favour of the declarant, the disputed tax for those issues is computed by allocating the total tax liability, including surcharge and cess, in proportion to the ratio of disputed income relating to the declarant-favouring issues to the disputed income relating to all issues in dispute.</description>
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