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    <title>2021 (7) TMI 1453 - CALCUTTA HIGH COURT</title>
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    <description>The HC of Calcutta dismissed the appeal concerning the double deduction of excise duty on closing stock for the Assessment Year 2005-2006. The Court determined that the question of law raised was not substantial, referencing previous decisions where similar appeals were rejected. Consequently, the appeal and application were dismissed, emphasizing the necessity for distinct and substantial legal questions in tax appeals.</description>
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      <description>The HC of Calcutta dismissed the appeal concerning the double deduction of excise duty on closing stock for the Assessment Year 2005-2006. The Court determined that the question of law raised was not substantial, referencing previous decisions where similar appeals were rejected. Consequently, the appeal and application were dismissed, emphasizing the necessity for distinct and substantial legal questions in tax appeals.</description>
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