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If a beneficiary does not comply with a judgment obtained upon condition, they are deemed to have abandoned it The wording of a court judgment or order is significant and determines the rights of the parties. If a person does not comply with the conditions, they are deemed to have…
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Noting that neither the Assessing Officer nor the CIT(A) have taken into consideration the explanation offered by the Assessee during the assessment proceedings in relation to the difference in the.