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    <title>2009 (7) TMI 112 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the revenue&#039;s appeal, ruling that they were not competent to file it as they were not considered an aggrieved party by the Commissioner Income Tax (Appeals). The Court upheld the Tribunal&#039;s decision not to adjudicate on specific grounds raised by the revenue, as the Commissioner had upheld the assessment without altering any liability. The treatment of income from undisclosed sources regarding a liquor license fee was upheld, with the court finding no substantial question of law in the revenue&#039;s argument.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34882</link>
      <description>The High Court dismissed the revenue&#039;s appeal, ruling that they were not competent to file it as they were not considered an aggrieved party by the Commissioner Income Tax (Appeals). The Court upheld the Tribunal&#039;s decision not to adjudicate on specific grounds raised by the revenue, as the Commissioner had upheld the assessment without altering any liability. The treatment of income from undisclosed sources regarding a liquor license fee was upheld, with the court finding no substantial question of law in the revenue&#039;s argument.</description>
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