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    <title>2011 (2) TMI 1349 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal seeking reference of substantial questions of law on issues related to job charges under Section 40A(2)(b) and disallowance of hire charges paid to Blue Blend Finance Limited. The Court found no substantial question of law arising from the Tribunal&#039;s decision, which was based on similar facts and previous rulings in favor of the Assessee. Consequently, the Tax Appeal was dismissed for both issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=168656</link>
      <description>The High Court dismissed the Revenue&#039;s appeal seeking reference of substantial questions of law on issues related to job charges under Section 40A(2)(b) and disallowance of hire charges paid to Blue Blend Finance Limited. The Court found no substantial question of law arising from the Tribunal&#039;s decision, which was based on similar facts and previous rulings in favor of the Assessee. Consequently, the Tax Appeal was dismissed for both issues.</description>
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