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    <title>2019 (6) TMI 1128 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal against the Appellate Tribunal&#039;s decision to allow the assessee&#039;s appeal for the Assessment Year 2009-10. The Tribunal&#039;s deletion of additions made under section 68 of the Income Tax Act was upheld. The Court found no error of law in the Tribunal&#039;s decision, emphasizing that the appeal primarily revolved around factual aspects rather than substantial legal questions. The judgment highlighted the separate nature of accounts between the assessee and Jay Jewellers, ultimately leading to the dismissal of the Revenue&#039;s appeal.</description>
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    <pubDate>Tue, 18 Jun 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=382051</link>
      <description>The High Court dismissed the Revenue&#039;s appeal against the Appellate Tribunal&#039;s decision to allow the assessee&#039;s appeal for the Assessment Year 2009-10. The Tribunal&#039;s deletion of additions made under section 68 of the Income Tax Act was upheld. The Court found no error of law in the Tribunal&#039;s decision, emphasizing that the appeal primarily revolved around factual aspects rather than substantial legal questions. The judgment highlighted the separate nature of accounts between the assessee and Jay Jewellers, ultimately leading to the dismissal of the Revenue&#039;s appeal.</description>
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