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    <title>2017 (6) TMI 22 - RAJASTHAN HIGH COURT</title>
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    <description>The court upheld the Tribunal&#039;s decision granting relief not prayed for by the assessee in Cross Objections, citing previous judgments. It also ruled that fishing inquiries during reassessment were permissible, emphasizing the sufficiency of evidence provided by the assessee for export out of India. The court dismissed the appeal, affirming the Tribunal&#039;s decision and directing the Income Tax Department to proceed in favor of the assessee.</description>
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      <description>The court upheld the Tribunal&#039;s decision granting relief not prayed for by the assessee in Cross Objections, citing previous judgments. It also ruled that fishing inquiries during reassessment were permissible, emphasizing the sufficiency of evidence provided by the assessee for export out of India. The court dismissed the appeal, affirming the Tribunal&#039;s decision and directing the Income Tax Department to proceed in favor of the assessee.</description>
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