2023 (9) TMI 849

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..... is on the higher side - as decided by HC [ 2022 (10) TMI 660 - KERALA HIGH COURT] orders under appeal do not warrant our interference. Substantial questions of law framed are unavailable - HELD THAT:- High Court has rightly recorded that no substantial question of law arose in the appeals filed under Section 260A of the Income Tax Act, 1961. The special leave petitions are dismissed. - H .....

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