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    <title>2004 (12) TMI 82 - PUNJAB AND HARYANA High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s findings regarding the registration of the partnership firm M/s. Gupta Rice and General Mills, affirming that it was a genuine separate entity from the main firm. The Court also upheld the cancellation of penalty orders imposed on the assessee, concluding that there was no concealment of income or misstatement. The Court declined to answer the question referred by the Tribunal, stating it was not a question of law, and disposed of the reference accordingly.</description>
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    <pubDate>Thu, 02 Dec 2004 00:00:00 +0530</pubDate>
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      <description>The High Court upheld the Tribunal&#039;s findings regarding the registration of the partnership firm M/s. Gupta Rice and General Mills, affirming that it was a genuine separate entity from the main firm. The Court also upheld the cancellation of penalty orders imposed on the assessee, concluding that there was no concealment of income or misstatement. The Court declined to answer the question referred by the Tribunal, stating it was not a question of law, and disposed of the reference accordingly.</description>
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      <pubDate>Thu, 02 Dec 2004 00:00:00 +0530</pubDate>
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