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    <title>2007 (10) TMI 144 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision, ruling in favor of the assessee on both issues raised in the appeal. The activity undertaken was deemed outside the scope of practicing Chartered Accountants, and the demands raised by the revenue were considered time-barred due to the comprehensive information provided by the assessee.</description>
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