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        <h1>Gujarat HC Upholds Separate Deductions under Income Tax Act Sections 80HH & 80I</h1> <h3>DY. CIT Versus PROMACT PLASTICS (P) LTD.</h3> DY. CIT Versus PROMACT PLASTICS (P) LTD. - tmi The Gujarat High Court upheld that separate deductions are available under Sections 80HH and 80I of the Income Tax Act 1961. The decision was based on previous rulings and the appeal was dismissed.

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