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    <title>2022 (12) TMI 1441 - KERALA HIGH COURT</title>
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    <description>The High Court ruled in favor of the appellant, setting aside the Tribunal&#039;s order disallowing the outstanding liability for service tax under Section 43B of the Income Tax Act. The matter was remitted to the Tribunal for further consideration, allowing both parties to present additional material and leaving the application of Section 145A of the Act open for review.</description>
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      <description>The High Court ruled in favor of the appellant, setting aside the Tribunal&#039;s order disallowing the outstanding liability for service tax under Section 43B of the Income Tax Act. The matter was remitted to the Tribunal for further consideration, allowing both parties to present additional material and leaving the application of Section 145A of the Act open for review.</description>
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