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    <title>2012 (12) TMI 1105 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the ITAT&#039;s decisions on various legal issues raised by the revenue, including excise duty on finished goods, capitalization of share dilution, purchase of diesel, oil, and coal, staff cost and interest allocation, interest on DPEA liability, and applicability of Section 40A(9) of the IT Act. The Court found no reason to deviate from the ITAT&#039;s decisions, dismissing the revenue&#039;s appeal without costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=187174</link>
      <description>The High Court upheld the ITAT&#039;s decisions on various legal issues raised by the revenue, including excise duty on finished goods, capitalization of share dilution, purchase of diesel, oil, and coal, staff cost and interest allocation, interest on DPEA liability, and applicability of Section 40A(9) of the IT Act. The Court found no reason to deviate from the ITAT&#039;s decisions, dismissing the revenue&#039;s appeal without costs.</description>
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