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    <title>2019 (7) TMI 1224 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the appeal filed by the revenue under section 260(A) of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal for the Assessment Year 2012-13. The court found no error of law in the tribunal&#039;s findings regarding the burning loss estimation in the business of Rerolling of Steel. Since two revenue authorities had upheld the findings, the court affirmed the tribunal&#039;s decision, resulting in the dismissal of the appeal.</description>
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      <description>The High Court dismissed the appeal filed by the revenue under section 260(A) of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal for the Assessment Year 2012-13. The court found no error of law in the tribunal&#039;s findings regarding the burning loss estimation in the business of Rerolling of Steel. Since two revenue authorities had upheld the findings, the court affirmed the tribunal&#039;s decision, resulting in the dismissal of the appeal.</description>
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