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    <description>The Supreme Court allowed the appeals, overturning the High Court&#039;s decision in favor of the assessee and ruling in favor of the Revenue. The Court relied on the decision in Maya Rani Punj, overturning the previous ruling in Suresh Seth, and answered the questions against the assessee. No costs were awarded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=308954</link>
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