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    <description>The Supreme Court dismissed the appeal as infructuous due to the appellant being granted benefits under Section 10(23C) of the Income Tax Act, 1961, and notices for reopening under Section 148 being dropped.</description>
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      <description>The Supreme Court dismissed the appeal as infructuous due to the appellant being granted benefits under Section 10(23C) of the Income Tax Act, 1961, and notices for reopening under Section 148 being dropped.</description>
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