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This Li..'{‘.R. film}? 11/5. 261113. at ‘aha Inanma Tax
East, 1%}. arising out of order dated 29.2.2004
gaaw in ETA ms. Sswaangffififii for the
assemmant yeast 1996-9’? praying ta fmrmulate the
suiastantial questions Qf law” stated therein and
eta.
3. fieing aggrieved by the crder of &$3§3sing
Gfficar, aasassea filed an 3ppaal_fEéf§:§f;gh§
Cammifiaianar cf Efififlmé Tax Appeaks,$EfiéQ2llq#§§ a
tha appeal in part anfifi h$l§i tfiét\ the 3nss’
incurred fly the assefisge fhr’the_afirliérIfi@ar9
has ta be given dé3fi§tign3 nfi§£ie%§c$mgutin§
fiafluctians un&arT$acti§fl §§$§t,.fiq§§ié§ed by the
aams, the revanuéVufi§§%VVafi F§E§aal befara the
Insane Tgx Q§@pe;ia%%; §$i5un%;}: The Income Tax
Ag§eilat%fl?§§bfin§i{§§i1%,fiiamissing the appeal uf
thg~r%v¥§%é held §fiéfi”%hé reasans given by the
Cami35iane£:Tafa I§E&mé Tax, Appaala were nat
*-“‘” WV ‘=\H.I\WHu-mu mun K.-UUEA(‘.AF,.– RAKNAIAKA HIGH COURT OF KARNATAKA HIGH COURT OF l(ARNA’i”AKA I-HGH COURT OF KARNATAKA HEGH CCU!
acaagtabla “ané.V cénfi;@nfi the ordax at
C¢$mi3sidpér~cf inagme_Tax Agpeals and directed
tfia_.%s3gs3ifiq ,§£fiser tn accegt the aumputaticn
; V made by §h§:$53é$§ée under Sectian SOHHC, as the
‘}j3amE is in abcafidance with law.
A Xf$, *?he .fcllawing substantial questians ef
A §l$#’aip fiaisefi in thia apgeal;
liflhether the Aggellata
autherities ware carract in
halaing that brought ferward af
lasaas af earliar year shaubd mat
he deéuctaé frcm the prafit af
(§/
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…….m. -..-. mvqnlvrnl-\i\r\ naun \.,\JUlf!_. naamlnxnlsn. MEUH LUUKI OF KARNATAKA HIGH COURT OF KARNATAKA HSGH COURT OF KARNATAKA HSGH COUI
Afifiesaifig fifficer ta fmilew the guidelinefiziasued
fly’ the Hnn’bla Sugrame Ccurt &§5’* fiQm§Qta
fiafluctiana uafiar Séction gamma af~th#fInéaaa fax =
&$t. In the cirsumstancefi, thfilfiifegtidnxissued’
fir the Emaame Tax P@§e;laéé Trihu§&; fi$31:6 fie
deleted.
?. Amcardingiyg this afifiéai i3 disgoaed of.
SCI/\-
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Judge