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    <title>2015 (1) TMI 538 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the appeal, affirming that all units, including those set up after the initial consent, should be governed by the Large Taxpayers Unit (LTU) scheme. The court emphasized the curability of procedural irregularities and the favorable position of the assessee regarding new units. The decision was influenced by a related Bombay High Court judgment, highlighting the technical nature of the issues raised by the revenue and the proactive approach required by LTU policy.</description>
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      <description>The High Court dismissed the appeal, affirming that all units, including those set up after the initial consent, should be governed by the Large Taxpayers Unit (LTU) scheme. The court emphasized the curability of procedural irregularities and the favorable position of the assessee regarding new units. The decision was influenced by a related Bombay High Court judgment, highlighting the technical nature of the issues raised by the revenue and the proactive approach required by LTU policy.</description>
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