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2007 (4) TMI 207 - KARNATAKA HIGH COURTExtract: .......Court. In the absence of any such mention in the circular with regard to the judgment of the jurisdictional High Court, we are not prepared to blindly accept the instruction for the purpose of consideration of the case of the assessee. In the result, we deem it proper to reject this appeal by answering the questions of law in favour of the Revenue.
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