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    <title>In case of appeals pending against both assessment and reassessment where addition is repeated on same issue, would tax be payable twice in respect of the same issue if both appeals are settled?</title>
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    <description>Disputed tax arising from a repeated addition is payable only once; where the same issue is subject to both assessment and reassessment, the appeals must be settled jointly and the higher tax liability from either proceeding is used to compute the disputed tax.</description>
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