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    <title>2019 (4) TMI 2106 - PATNA HIGH COURT</title>
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    <description>The court quashed assessment orders for specific periods and remitted the matter back to the Assessing Authority for reassessment based on the number of subscribers rather than set top boxes. The court directed the Authority to dispose of the matter within four weeks, allowing parties to raise relevant issues during reassessment. Recovery of Rs.12.82 crores in tax will depend on the reassessment outcome.</description>
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