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    <title>2001 (1) TMI 30 - RAJASTHAN High Court</title>
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    <description>The High Court upheld the Income-tax Appellate Tribunal&#039;s decisions on various issues including the yield of mustard oil, admission of additional evidence, deletion of additions on concealed sales, undervaluation of closing stock, disallowance on expenditure, and interest on interest-free advance. The Court found that these decisions were based on factual analysis and did not raise any questions of law, ultimately dismissing the application under the Income-tax Act as no legal issues were identified for court consideration.</description>
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      <description>The High Court upheld the Income-tax Appellate Tribunal&#039;s decisions on various issues including the yield of mustard oil, admission of additional evidence, deletion of additions on concealed sales, undervaluation of closing stock, disallowance on expenditure, and interest on interest-free advance. The Court found that these decisions were based on factual analysis and did not raise any questions of law, ultimately dismissing the application under the Income-tax Act as no legal issues were identified for court consideration.</description>
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      <pubDate>Wed, 17 Jan 2001 00:00:00 +0530</pubDate>
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