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    <title>2001 (4) TMI 945 - GUJARAT HIGH COURT</title>
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    <description>Tax appeals were rejected because the Gujarat HC found that the Tribunal&#039;s order did not give rise to any substantial question of law, relying on its prior order in Tax Appeal Nos. 449 of 2000. The absence of a substantial question of law meant the appeals were not entertained. On costs, the Court exercised its discretion and directed that each party bear its own costs, making no order as to costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=275388</link>
      <description>Tax appeals were rejected because the Gujarat HC found that the Tribunal&#039;s order did not give rise to any substantial question of law, relying on its prior order in Tax Appeal Nos. 449 of 2000. The absence of a substantial question of law meant the appeals were not entertained. On costs, the Court exercised its discretion and directed that each party bear its own costs, making no order as to costs.</description>
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