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2011 (6) TMI 697 - KARNATAKA HIGH COURTWhether the average tax liability quantified by the assessing authority in all these appeals is in order and does not require any interference? Held that:- The aggregate of the preceding three years that is 1993-94, 1995-96, 1997-98 have been taken into consideration while granting the exemption. The assessing authority has rightly interpreted the notifications and which has been upheld by the first appellate authority as well as the Tribunal. The Tribunal has considered the grounds urged therein and has taken a decision that does not call for any interference. The order passed by the Tribunal is just and proper. The assessee has been granted the appropriate relief in terms of the notifications. We do not see any error committed by the authorities that calls for interference. Appeal dismissed.
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