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    <title>2017 (8) TMI 959 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the petition challenging the notice seeking revision of assessment under section 263 of the Income Tax Act for the assessment year 2011-12 due to non-deduction of tax at source on translation charges paid to a non-resident recipient. The court emphasized the availability of alternative remedies under the tax statute and advised the parties to present their arguments before the Commissioner for further review, leaving all contentions open for consideration. The court refrained from delving into the legal complexities at the notice stage.</description>
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