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    <title>2011 (12) TMI 497 - BOMBAY HIGH COURT</title>
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    <description>The appeals by the Revenue were allowed, and the first, third, and fourth questions of law were answered in the negative. The second question was not pressed. The fifth question was answered in terms of the decision on the first question. The Writ Petitions were dismissed, and there was no order as to costs.</description>
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