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    <title>2015 (7) TMI 24 - CESTAT NEW DELHI</title>
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    <description>The tribunal set aside the revocation of the CHA license, restoring it with immediate effect. The decision was based on the lack of evidence supporting subletting allegations against the appellant, as the activities of the G and H card holders were found to be conducted under the appellant&#039;s authority. Previous tribunal decisions and the appellant&#039;s absence from business for over three years also influenced the outcome, with the tribunal finding no merit in the revocation order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=261063</link>
      <description>The tribunal set aside the revocation of the CHA license, restoring it with immediate effect. The decision was based on the lack of evidence supporting subletting allegations against the appellant, as the activities of the G and H card holders were found to be conducted under the appellant&#039;s authority. Previous tribunal decisions and the appellant&#039;s absence from business for over three years also influenced the outcome, with the tribunal finding no merit in the revocation order.</description>
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