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    <description>The Appellate Authority upheld the ruling of the Advance Ruling Authority, citing the pending petition before the High Court as a reason not to interfere with the original order. However, the appellant was granted the freedom to file a fresh application before the AAR in the absence of pending proceedings at the High Court, effectively disposing of the appeal accordingly.</description>
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      <description>The Appellate Authority upheld the ruling of the Advance Ruling Authority, citing the pending petition before the High Court as a reason not to interfere with the original order. However, the appellant was granted the freedom to file a fresh application before the AAR in the absence of pending proceedings at the High Court, effectively disposing of the appeal accordingly.</description>
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