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![Closure Of Branch Irrelevant Where Assessee Chooses Determination Of Tax Liability Under Compounding Provision: Kerala HC [Read Judgment]](https://www.livelaw.in/h-upload/2020/03/02/500x300_370814-kerala-high-court-014.jpg "Closure Of Branch Irrelevant Where Assessee Chooses Determination Of Tax Liability Under Compounding Provision: Kerala HC [Read Judgment]")