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    <title>2016 (12) TMI 1626 - ITAT AHMEDABAD</title>
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    <description>The Gujarat High Court condoned the delay in filing the appeal, remitting the matter to the Tribunal. The Tribunal, citing a Supreme Court judgment, found no evidence of tax evasion by the State Government undertaking, leading to the deletion of the additional tax under section 143(1A). The Tribunal allowed the appeal, emphasizing the specific additional tax amount challenged. The judgment was delivered on December 19, 2016.</description>
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      <description>The Gujarat High Court condoned the delay in filing the appeal, remitting the matter to the Tribunal. The Tribunal, citing a Supreme Court judgment, found no evidence of tax evasion by the State Government undertaking, leading to the deletion of the additional tax under section 143(1A). The Tribunal allowed the appeal, emphasizing the specific additional tax amount challenged. The judgment was delivered on December 19, 2016.</description>
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