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    <title>1990 (11) TMI 84 - KERALA High Court</title>
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    <description>The High Court found that the Tribunal&#039;s determination of the assessee&#039;s income at Rs. 1,41,000 was unjustified due to procedural illegality. The Tribunal failed to adequately justify its interference with the Commissioner&#039;s decision, leading to the conclusion that its determination was procedurally infirm and not in accordance with the law. The High Court ruled in favor of the Revenue, directing the Tribunal to reassess the appeals in compliance with legal standards.</description>
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    <pubDate>Mon, 26 Nov 1990 00:00:00 +0530</pubDate>
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      <title>1990 (11) TMI 84 - KERALA High Court</title>
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      <description>The High Court found that the Tribunal&#039;s determination of the assessee&#039;s income at Rs. 1,41,000 was unjustified due to procedural illegality. The Tribunal failed to adequately justify its interference with the Commissioner&#039;s decision, leading to the conclusion that its determination was procedurally infirm and not in accordance with the law. The High Court ruled in favor of the Revenue, directing the Tribunal to reassess the appeals in compliance with legal standards.</description>
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      <pubDate>Mon, 26 Nov 1990 00:00:00 +0530</pubDate>
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