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    <title>2017 (8) TMI 120 - RAJASTHAN HIGH COURT</title>
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    <description>The Court ruled in favor of the assessee on all issues, dismissing the Department&#039;s appeal. The Court upheld the Tribunal&#039;s decisions to reduce additions for renovation of Hotel Hawa Mahal, allow set-off of lease payment, flow back of unexplained lease payments, and delete additions for investments in Kullu and Raisina land. The Court found no errors in the Tribunal&#039;s judgments, agreed with the evidence, and concurrent findings, leading to the dismissal of the appeal.</description>
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      <description>The Court ruled in favor of the assessee on all issues, dismissing the Department&#039;s appeal. The Court upheld the Tribunal&#039;s decisions to reduce additions for renovation of Hotel Hawa Mahal, allow set-off of lease payment, flow back of unexplained lease payments, and delete additions for investments in Kullu and Raisina land. The Court found no errors in the Tribunal&#039;s judgments, agreed with the evidence, and concurrent findings, leading to the dismissal of the appeal.</description>
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