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    <title>2015 (1) TMI 617 - DELHI HIGH COURT</title>
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    <description>The court dismissed the revenue&#039;s appeal, finding that the satisfaction required under Section 158BD was lacking. The court concluded that the evidence presented did not meet the necessary standard for initiating proceedings under the Income Tax Act. The appeal was dismissed due to the insufficiency of evidence provided by the revenue, as it failed to prove valid satisfaction as mandated by the law.</description>
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      <description>The court dismissed the revenue&#039;s appeal, finding that the satisfaction required under Section 158BD was lacking. The court concluded that the evidence presented did not meet the necessary standard for initiating proceedings under the Income Tax Act. The appeal was dismissed due to the insufficiency of evidence provided by the revenue, as it failed to prove valid satisfaction as mandated by the law.</description>
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