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    <description>The High Court upheld the Tribunal&#039;s decision, emphasizing the importance of doubt in invoking the extended period of limitation and penalties. The judgment relied on legal precedents to determine that in the absence of fraud or suppression, the longer limitation period cannot be applied. The decision in Charanjeet Singh Khanuja case played a significant role in determining the outcome of the appeal, ultimately favoring the assessee against the Revenue.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, emphasizing the importance of doubt in invoking the extended period of limitation and penalties. The judgment relied on legal precedents to determine that in the absence of fraud or suppression, the longer limitation period cannot be applied. The decision in Charanjeet Singh Khanuja case played a significant role in determining the outcome of the appeal, ultimately favoring the assessee against the Revenue.</description>
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