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    <title>2006 (10) TMI 466 - Delhi High Court</title>
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    <description>No substantial question of law arose in the income-tax appeal before the Delhi HC, so the court found no basis to interfere with the impugned order and dismissed the appeal. The operative point is that the appellant failed to demonstrate a legal issue warranting appellate review under the applicable standard for second appeals or tax appeals, and the dismissal followed on that ground.</description>
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