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    <title>2016 (6) TMI 942 - GUJARAT HIGH COURT</title>
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    <description>The High Court allowed the appeal, holding that the Income Tax Appellate Tribunal erred in going beyond its jurisdiction. The Court referenced previous decisions and legal principles to support its conclusion, ultimately ruling in favor of the assessee-appellant and against the Department.</description>
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      <description>The High Court allowed the appeal, holding that the Income Tax Appellate Tribunal erred in going beyond its jurisdiction. The Court referenced previous decisions and legal principles to support its conclusion, ultimately ruling in favor of the assessee-appellant and against the Department.</description>
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