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    <title>2012 (8) TMI 439 - BOMBAY HIGH COURT</title>
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    <description>The Court set aside the rejection of the petitioner&#039;s fresh application for registration as a valuer of plant and machinery under Section 34AB of the Wealth Tax Act, 1957. The Chief Commissioner of Income Tax was directed to reconsider the application on its merits in accordance with the relevant Rules, emphasizing the need for a proper consideration of the evidence provided. The petition was disposed of with no order as to costs.</description>
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      <description>The Court set aside the rejection of the petitioner&#039;s fresh application for registration as a valuer of plant and machinery under Section 34AB of the Wealth Tax Act, 1957. The Chief Commissioner of Income Tax was directed to reconsider the application on its merits in accordance with the relevant Rules, emphasizing the need for a proper consideration of the evidence provided. The petition was disposed of with no order as to costs.</description>
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