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    <title>2023 (1) TMI 874 - KARNATAKA HIGH COURT</title>
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    <description>The High Court upheld the Assessing Officer&#039;s disallowance of the transit sales claim by the assessee engaged in construction services, emphasizing the need for a thorough examination of facts regarding the delivery of materials. The Court reiterated the importance of exhausting alternative tax remedies and dismissed the writ petitions, stating that such matters should be addressed through appropriate channels rather than extraordinary writ jurisdiction.</description>
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      <description>The High Court upheld the Assessing Officer&#039;s disallowance of the transit sales claim by the assessee engaged in construction services, emphasizing the need for a thorough examination of facts regarding the delivery of materials. The Court reiterated the importance of exhausting alternative tax remedies and dismissed the writ petitions, stating that such matters should be addressed through appropriate channels rather than extraordinary writ jurisdiction.</description>
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