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    <description>Delay in filing multiple income-tax appeals was addressed alongside questions of law that had also arisen in a related appeal. The motions and appeals were dismissed by applying the reasons adopted in disposing of that related appeal. No independent reasoning on the delay or the questions of law is provided, as the disposition follows the earlier determination.</description>
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      <description>Delay in filing multiple income-tax appeals was addressed alongside questions of law that had also arisen in a related appeal. The motions and appeals were dismissed by applying the reasons adopted in disposing of that related appeal. No independent reasoning on the delay or the questions of law is provided, as the disposition follows the earlier determination.</description>
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