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    <title>2013 (12) TMI 1712 - UTTARAKHAND HIGH COURT</title>
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    <description>Following its earlier decision in a connected income tax appeal involving the same bank, the HC applied that ratio and declined to interfere. The appeal was dismissed on the basis that the legal issue had already been decided in the companion matter, and no separate reason was given to depart from that view.</description>
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      <link>https://www.taxtmi.com/caselaws?id=294435</link>
      <description>Following its earlier decision in a connected income tax appeal involving the same bank, the HC applied that ratio and declined to interfere. The appeal was dismissed on the basis that the legal issue had already been decided in the companion matter, and no separate reason was given to depart from that view.</description>
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