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    <title>2019 (11) TMI 308 - KARNATAKA HIGH COURT</title>
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    <description>The Karnataka High Court dismissed the Revenue&#039;s appeals, upholding the Tribunal&#039;s decision to overturn the Commissioner&#039;s order due to lack of concrete evidence supporting duty evasion allegations by the assessee. The Court emphasized the importance of substantial evidence and meticulous evaluation, highlighting limitations on re-evaluating evidence in appeals under Section 35G of the Act.</description>
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      <description>The Karnataka High Court dismissed the Revenue&#039;s appeals, upholding the Tribunal&#039;s decision to overturn the Commissioner&#039;s order due to lack of concrete evidence supporting duty evasion allegations by the assessee. The Court emphasized the importance of substantial evidence and meticulous evaluation, highlighting limitations on re-evaluating evidence in appeals under Section 35G of the Act.</description>
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