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    <title>2000 (4) TMI 23 - GUJARAT High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to delete the addition of Rs. 6.24 lakhs related to the sale of five flats due to lack of evidence of sale proceeds for those specific flats. The court also determined that no legal question arose from the reconsideration of a Rs. 10 lakh expenditure or the allowance of expenses for centering and raw material purchase, as these were factual matters. The appeal was dismissed, with no costs awarded, as no substantial questions of law were identified in the Tribunal&#039;s order.</description>
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    <pubDate>Mon, 24 Apr 2000 00:00:00 +0530</pubDate>
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      <title>2000 (4) TMI 23 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=14917</link>
      <description>The High Court upheld the Tribunal&#039;s decision to delete the addition of Rs. 6.24 lakhs related to the sale of five flats due to lack of evidence of sale proceeds for those specific flats. The court also determined that no legal question arose from the reconsideration of a Rs. 10 lakh expenditure or the allowance of expenses for centering and raw material purchase, as these were factual matters. The appeal was dismissed, with no costs awarded, as no substantial questions of law were identified in the Tribunal&#039;s order.</description>
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      <pubDate>Mon, 24 Apr 2000 00:00:00 +0530</pubDate>
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