2023 (8) TMI 832

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..... 28 - KERALA HIGH COURT] Tribunal was justified in coming to the factual conclusion that the assessee could not have been taxed anything more than what it had received - HELD THAT:- We are not inclined to interfere with the impugned judgment(s) and order(s) passed by the High Court. The special leave petitions are, accordingly, dismissed. - HON'BLE MR. JUSTICE S. RAVINDRA BHAT And HON' .....

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