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    <description>Revision under section 264 concerned the characterisation of income declared under the Income Declaration Scheme, 2016, and credit for tax paid under that scheme. The text records that the Supreme Court found no grounds to interfere with the High Court&#039;s judgment and order and dismissed the special leave petition. No further reasoning or substantive legal principle is provided in the available text.</description>
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      <description>Revision under section 264 concerned the characterisation of income declared under the Income Declaration Scheme, 2016, and credit for tax paid under that scheme. The text records that the Supreme Court found no grounds to interfere with the High Court&#039;s judgment and order and dismissed the special leave petition. No further reasoning or substantive legal principle is provided in the available text.</description>
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