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2024 (5) TMI 1305

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Full Text of the Document

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...., learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue. 2. On the earlier date, submission had been advanced as has been recorded in the order dated 14.05.2024. It reads as below: "1. Point of distinction has been drawn by Shri Ankur Agarwal, learned Standing Counsel for the revenue, to the decision of the coordinate bench of the Writ Tax No. 1425 of 2023, J....