Court :
Gujarat High Court
Brief :
This court is of the view that the impugned order passed by the Tribunal does not suffer from any legal infirmity warranting interference. The substantial question framed by this court while issuing notice is answered in the affirmative, that is, in favour of the assessee and against the revenue.
Citation :
TAX APPEAL NO. 368 of 2016 & TAX APPEAL NO. 371 of 2016
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