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    <title>2023 (1) TMI 728 - GUJARAT HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision under Section 260A of the Income Tax Act, 1961 for assessment year 1993-94, affirming the valuation of detachable warrants as capital gain tax based on the agreed valuation by the appellant. The appeal was dismissed in favor of the Revenue, emphasizing the correctness of the valuation determined by the C.I.T. (Appeals) and the Tribunal.</description>
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