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    <title>2023 (4) TMI 857 - KERALA HIGH COURT</title>
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    <description>The appeal was allowed in the case arising from an order before the Income Tax Appellate Tribunal, Cochin Bench for Assessment Year 2007-08. The High Court of Kerala resolved substantial questions of law in favor of the assessee and against the Revenue for statistical purposes. The matter was remitted to the Assessing Officer for fresh assessment in line with previous orders. The court directed a fresh assessment by the Assessing Officer in accordance with its findings and previous decisions, without issuing any orders regarding costs.</description>
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      <description>The appeal was allowed in the case arising from an order before the Income Tax Appellate Tribunal, Cochin Bench for Assessment Year 2007-08. The High Court of Kerala resolved substantial questions of law in favor of the assessee and against the Revenue for statistical purposes. The matter was remitted to the Assessing Officer for fresh assessment in line with previous orders. The court directed a fresh assessment by the Assessing Officer in accordance with its findings and previous decisions, without issuing any orders regarding costs.</description>
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