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2003 (2) TMI 536 - KERALA HIGH COURTExtract: .......decision of the Tribunal is liable to be interfered with. We accordingly set aside the order of the Tribunal and restore the order of the assessing authority. Here, we note that the assessing authority had passed an order as contemplated under Section 7(14) by determining the liability of the assessee taking proportionate amount of the Kist amount.
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