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    <title>1989 (9) TMI 25 - GAUHATI High Court</title>
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    <description>The court ruled in favor of the assessee, holding that the assessment orders were not erroneous and prejudicial to the interests of the Revenue. It was concluded that there was insufficient evidence to support the allegations of fraud or prejudice to the Revenue, leading to a decision against the Revenue without any costs awarded.</description>
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