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    <description>The High Court upheld the additional tax levied under Section 143(1A) of the Income Tax Act, overturning the Tribunal&#039;s decision to delete the tax. The Court directed the pending rectification application to be decided, setting aside the Tribunal&#039;s order and restoring the assessment subject to the rectification outcome. The appeal was allowed without costs.</description>
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      <description>The High Court upheld the additional tax levied under Section 143(1A) of the Income Tax Act, overturning the Tribunal&#039;s decision to delete the tax. The Court directed the pending rectification application to be decided, setting aside the Tribunal&#039;s order and restoring the assessment subject to the rectification outcome. The appeal was allowed without costs.</description>
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