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    <title>2019 (4) TMI 1311 - GUJARAT HIGH COURT</title>
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    <description>The appeal under section 260A of the Income Tax Act, 1961, challenging the Income Tax Appellate Tribunal&#039;s decision, was dismissed. The Court found the respondent-assessee&#039;s situation identical to a previous case where the appeal was decided in favor of the assessee. Consequently, the present appeal was dismissed in line with the previous judgment, ruling in favor of the assessee and against the revenue.</description>
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      <description>The appeal under section 260A of the Income Tax Act, 1961, challenging the Income Tax Appellate Tribunal&#039;s decision, was dismissed. The Court found the respondent-assessee&#039;s situation identical to a previous case where the appeal was decided in favor of the assessee. Consequently, the present appeal was dismissed in line with the previous judgment, ruling in favor of the assessee and against the revenue.</description>
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