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    <title>2011 (7) TMI 1061 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the decision of the Deputy Commissioner and Tribunal in dismissing the appeals challenging the assessment of tax on the sale of 78 tractors. The Court found no grounds to dispute the factual findings and concluded that no substantial legal questions were raised in the revision. The judgment affirmed the lower authorities&#039; conclusions based on the evidence presented, ultimately leading to the dismissal of the revision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=166408</link>
      <description>The High Court upheld the decision of the Deputy Commissioner and Tribunal in dismissing the appeals challenging the assessment of tax on the sale of 78 tractors. The Court found no grounds to dispute the factual findings and concluded that no substantial legal questions were raised in the revision. The judgment affirmed the lower authorities&#039; conclusions based on the evidence presented, ultimately leading to the dismissal of the revision.</description>
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