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    <title>2025 (10) TMI 432 - KERALA HIGH COURT</title>
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    <description>High Court upheld the protective assessment that adjudicated the contested gold as the husband&#039;s asset, affirming an earlier Division Bench decision and rejecting the petitioner&#039;s historical jurisdiction argument. Because ownership was finally determined and proceedings completed against the husband, the petitioner lacked legal competence to relitigate or claim the same gold before authorities. The challenge to the assessment failed and the writ petition was dismissed.</description>
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      <title>2025 (10) TMI 432 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=779636</link>
      <description>High Court upheld the protective assessment that adjudicated the contested gold as the husband&#039;s asset, affirming an earlier Division Bench decision and rejecting the petitioner&#039;s historical jurisdiction argument. Because ownership was finally determined and proceedings completed against the husband, the petitioner lacked legal competence to relitigate or claim the same gold before authorities. The challenge to the assessment failed and the writ petition was dismissed.</description>
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