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    <title>2013 (3) TMI 606 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the Tax Appeal, upholding the decisions of the lower authorities in both issues regarding the deletion of the addition on account of Modvat and the disallowance of interest attributable to interest-free advances for the Assessment Year 2003-2004. The Court found no substantial question of law to be addressed and concurred with the findings of the Income Tax Appellate Tribunal and CIT(Appeals), ultimately leading to the dismissal of the appeal.</description>
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      <description>The High Court dismissed the Tax Appeal, upholding the decisions of the lower authorities in both issues regarding the deletion of the addition on account of Modvat and the disallowance of interest attributable to interest-free advances for the Assessment Year 2003-2004. The Court found no substantial question of law to be addressed and concurred with the findings of the Income Tax Appellate Tribunal and CIT(Appeals), ultimately leading to the dismissal of the appeal.</description>
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