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    <title>2023 (6) TMI 837 - GUJARAT HIGH COURT</title>
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    <description>The HC upheld the ITAT&#039;s decision, rejecting the Tax Appeal filed under Section 260A of the Income Tax Act, 1961. The HC agreed with the ITAT that there was no substantial question of law, as the transactions were legitimate and conducted through proper channels. The appeal was dismissed with no order as to costs.</description>
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