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    <title>2010 (2) TMI 602 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the dismissal of a Tax Appeal due to the small amount involved. The penalty was reduced by the Commissioner (Appeals) and further deleted by the Tribunal. A Miscellaneous Application clarified that the High Court&#039;s order did not prevent the Revenue from pursuing their challenge before the Tribunal. The Court affirmed its decision and allowed the Revenue to continue their challenge, ensuring their right to appeal. The application was disposed of with directions for proper adjudication before the Tribunal.</description>
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    <pubDate>Fri, 26 Feb 2010 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=201356</link>
      <description>The High Court upheld the dismissal of a Tax Appeal due to the small amount involved. The penalty was reduced by the Commissioner (Appeals) and further deleted by the Tribunal. A Miscellaneous Application clarified that the High Court&#039;s order did not prevent the Revenue from pursuing their challenge before the Tribunal. The Court affirmed its decision and allowed the Revenue to continue their challenge, ensuring their right to appeal. The application was disposed of with directions for proper adjudication before the Tribunal.</description>
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      <pubDate>Fri, 26 Feb 2010 00:00:00 +0530</pubDate>
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