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    <title>2017 (8) TMI 1404 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal against the ITAT&#039;s order for the Assessment Year 2007-08. The dispute involved shares in a company and payment for property conversion. The Court upheld the lower authorities&#039; decisions, ruling that no substantial legal questions arose regarding the share conversion or property charges. The appeal was dismissed under Section 260A of the Income Tax Act, 1961, based on factual findings and legal interpretations.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal against the ITAT&#039;s order for the Assessment Year 2007-08. The dispute involved shares in a company and payment for property conversion. The Court upheld the lower authorities&#039; decisions, ruling that no substantial legal questions arose regarding the share conversion or property charges. The appeal was dismissed under Section 260A of the Income Tax Act, 1961, based on factual findings and legal interpretations.</description>
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