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of <h1>High Court remits case to Assessing Officer for fresh decision based on specific judgments. Appeal disposed.</h1> <h3>Commissioner of Income Tax, Jaipur-I, Jaipur (Raj.) Versus Gems Paradise</h3> Commissioner of Income Tax, Jaipur-I, Jaipur (Raj.) Versus Gems Paradise - TMI The High Court of Rajasthan remitted the case back to the Assessing Officer for fresh decision based on three specific judgments. The appeal challenging the Tribunal's decision was disposed of accordingly.
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