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2005 (8) TMI 125 - HIGH COURT OF GUJARAT AT AHMEDABAD
Extract:
....... input under Rule 57AA(d). 6. In light of the aforesaid finding of fact recorded by the Tribunal it is apparent that no substantial question of law arises from the impugned order of Tribunal. The appeal is accordingly dismissed. 7. Before parting it is necessary to record appreciation for the services rendered by Shri Rakesh Gupta as amicus curiae.