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    <title>2004 (12) TMI 64 - GUJARAT High Court</title>
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    <description>The appeal by the assessee in Tax Appeal No. 539 of 2003 is allowed, quashing and setting aside the Tribunal&#039;s order confirming the addition of Rs. 67.75 lakhs. In Tax Appeal No. 90 of 2004, the appeal by the Revenue is dismissed, upholding the deletion of Rs. 137 lakhs declared under VDIS. Special Civil Application No. 3605 of 2004 sees the petition by the assessee allowed, quashing the notice under Section 158BD. Lastly, in Special Civil Application No. 3960 of 2004, the petition by the assessee is allowed, quashing the notice under Section 148 for the assessment year 1996-97.</description>
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    <pubDate>Thu, 16 Dec 2004 00:00:00 +0530</pubDate>
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      <title>2004 (12) TMI 64 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=10491</link>
      <description>The appeal by the assessee in Tax Appeal No. 539 of 2003 is allowed, quashing and setting aside the Tribunal&#039;s order confirming the addition of Rs. 67.75 lakhs. In Tax Appeal No. 90 of 2004, the appeal by the Revenue is dismissed, upholding the deletion of Rs. 137 lakhs declared under VDIS. Special Civil Application No. 3605 of 2004 sees the petition by the assessee allowed, quashing the notice under Section 158BD. Lastly, in Special Civil Application No. 3960 of 2004, the petition by the assessee is allowed, quashing the notice under Section 148 for the assessment year 1996-97.</description>
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