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    <description>The High Court of Uttarakhand allowed the appeal in favor of the appellant, setting aside the impugned order. The questions of law were resolved in favor of the appellant, relying on the judgment of the Supreme Court in the case of Oil And Natural Gas Corporation Limited vs. Commissioner of Income Tax.</description>
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      <description>The High Court of Uttarakhand allowed the appeal in favor of the appellant, setting aside the impugned order. The questions of law were resolved in favor of the appellant, relying on the judgment of the Supreme Court in the case of Oil And Natural Gas Corporation Limited vs. Commissioner of Income Tax.</description>
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