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    <title>2002 (9) TMI 12 - GUJARAT High Court</title>
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    <description>In a block assessment dispute over disallowance of depreciation, the Gujarat HC held that no substantial question of law arose because the Tribunal&#039;s conclusions rested on appreciation of seized material and other evidence. The controversy was treated as factual, and the Court found no legal infirmity or debatable legal issue requiring interference. The result was against the assessee and in favour of the Revenue.</description>
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      <description>In a block assessment dispute over disallowance of depreciation, the Gujarat HC held that no substantial question of law arose because the Tribunal&#039;s conclusions rested on appreciation of seized material and other evidence. The controversy was treated as factual, and the Court found no legal infirmity or debatable legal issue requiring interference. The result was against the assessee and in favour of the Revenue.</description>
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