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    <title>1993 (3) TMI 20 - GUJARAT High Court</title>
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    <description>The court addressed various tax-related issues raised by the assessee and the Revenue. The primary consideration was the allowance of weighted deduction for additional claim items. The court found in favor of the assessee, emphasizing that the Appellate Assistant Commissioner should have permitted the additional claim based on legal principles. Ultimately, the court ruled against the assessee on some questions and in favor of the Revenue on others, based on previous decisions and legal interpretations. The reference was disposed of without any costs awarded.</description>
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      <title>1993 (3) TMI 20 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=20379</link>
      <description>The court addressed various tax-related issues raised by the assessee and the Revenue. The primary consideration was the allowance of weighted deduction for additional claim items. The court found in favor of the assessee, emphasizing that the Appellate Assistant Commissioner should have permitted the additional claim based on legal principles. Ultimately, the court ruled against the assessee on some questions and in favor of the Revenue on others, based on previous decisions and legal interpretations. The reference was disposed of without any costs awarded.</description>
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      <pubDate>Wed, 31 Mar 1993 00:00:00 +0530</pubDate>
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