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    <title>2002 (1) TMI 1322 - GUJARAT HIGH COURT</title>
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    <description>The appeal was summarily dismissed because none of the three proposed questions disclosed a substantial question of law. Question No. 1 was held to be covered by the Gujarat High Court&#039;s binding precedent in Dy. C.I.T. v. Core Healthcare Ltd., so it could not justify admission. Question No. 2 was treated as controlled by the Supreme Court&#039;s ruling in CIT v. Mahendra Mills Ltd., and therefore also failed to raise a substantial question of law. Question No. 3 was found not to raise any legal question at all. On that basis, the appeal did not merit further consideration.</description>
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      <title>2002 (1) TMI 1322 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=275381</link>
      <description>The appeal was summarily dismissed because none of the three proposed questions disclosed a substantial question of law. Question No. 1 was held to be covered by the Gujarat High Court&#039;s binding precedent in Dy. C.I.T. v. Core Healthcare Ltd., so it could not justify admission. Question No. 2 was treated as controlled by the Supreme Court&#039;s ruling in CIT v. Mahendra Mills Ltd., and therefore also failed to raise a substantial question of law. Question No. 3 was found not to raise any legal question at all. On that basis, the appeal did not merit further consideration.</description>
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