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    <title>2007 (7) TMI 669 - RAJASTHAN HIGH COURT</title>
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      <description>The Supreme Court allowed the assessee to present evidence supporting &#039;Swad&#039; as a medicine, leading to a remand for further consideration by the Tax Board. The Tribunal exempted interest on the additional tax due to a genuine contention by the assessee, which was upheld by the High Court against the Revenue&#039;s challenge. The Supreme Court permitted submission of additional evidence demonstrating &#039;Swad&#039; as a medicine, directing the Tax Board to reconsider the case swiftly due to its age dating back to 1986-87.</description>
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