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    <title>2014 (5) TMI 30 - RAJASTHAN HIGH COURT</title>
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    <description>The Court upheld the Dy. Commissioner&#039;s decision, dismissing the Revenue&#039;s revision petition. It concluded that the reasoning provided by the Dy. Commissioner was valid, and the Tax Board&#039;s decision, though flawed in reasoning, did not warrant interference. Therefore, the revision petition was dismissed with no costs.</description>
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      <title>2014 (5) TMI 30 - RAJASTHAN HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=247103</link>
      <description>The Court upheld the Dy. Commissioner&#039;s decision, dismissing the Revenue&#039;s revision petition. It concluded that the reasoning provided by the Dy. Commissioner was valid, and the Tax Board&#039;s decision, though flawed in reasoning, did not warrant interference. Therefore, the revision petition was dismissed with no costs.</description>
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