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    <title>2018 (4) TMI 1744 - GUJARAT HIGH COURT</title>
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    <description>The Tax Appeal was dismissed as the Tribunal found that the papers discovered during the search did not implicate the assessee in the unaccounted investment in Bhavya Group. The Tribunal emphasized the absence of the assessee&#039;s name in the papers, the denial of contents by Bhavya Group representatives, and the lack of any account against Bhavya Group. Consequently, the Tribunal concluded that the issue was purely factual, with no legal question arising, resulting in the dismissal of the Tax Appeal.</description>
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      <description>The Tax Appeal was dismissed as the Tribunal found that the papers discovered during the search did not implicate the assessee in the unaccounted investment in Bhavya Group. The Tribunal emphasized the absence of the assessee&#039;s name in the papers, the denial of contents by Bhavya Group representatives, and the lack of any account against Bhavya Group. Consequently, the Tribunal concluded that the issue was purely factual, with no legal question arising, resulting in the dismissal of the Tax Appeal.</description>
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