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    <title>2010 (1) TMI 22 - HIGH COURT OF ALLAHABAD</title>
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    <description>The High Court dismissed the appeal under Section 260A of the Income Tax Act, ruling in favor of the assessee on all three issues presented. The Court held that the deduction for excess realisation of levy sugar price and the addition of extra sales realization under the &quot;Incentive Scheme 1988&quot; were not justified, citing precedent cases that favored the assessee. The decision emphasized the importance of applying established legal principles to resolve tax disputes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=35232</link>
      <description>The High Court dismissed the appeal under Section 260A of the Income Tax Act, ruling in favor of the assessee on all three issues presented. The Court held that the deduction for excess realisation of levy sugar price and the addition of extra sales realization under the &quot;Incentive Scheme 1988&quot; were not justified, citing precedent cases that favored the assessee. The decision emphasized the importance of applying established legal principles to resolve tax disputes.</description>
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      <pubDate>Tue, 05 Jan 2010 00:00:00 +0530</pubDate>
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