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    <title>2015 (3) TMI 712 - Gujarat HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, ruling in favor of the assessee and against the revenue. The Court emphasized consistency in treatment of similar cases and relied on precedents to support its judgment. The fee paid to SEBI was considered revenue expenditure, leading to the dismissal of the appeals by the appellant-revenue. The judgment clarified the issue and concluded the matter in favor of the assessee.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, ruling in favor of the assessee and against the revenue. The Court emphasized consistency in treatment of similar cases and relied on precedents to support its judgment. The fee paid to SEBI was considered revenue expenditure, leading to the dismissal of the appeals by the appellant-revenue. The judgment clarified the issue and concluded the matter in favor of the assessee.</description>
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