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    <title>2013 (4) TMI 922 - GUJARAT HIGH COURT</title>
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    <description>The Court upheld the Appellate Tribunal&#039;s decision to delete the additions on the sale of Ampad Land and gift received in kind. The Court did not consider the Revenue&#039;s challenges regarding the dates of &quot;Cash receipts&quot; as it was raised in a separate appeal. The Tax Appeal was disposed of as infructuous due to the issues not arising directly from the appeal in question.</description>
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