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    <title>2010 (11) TMI 380 - Gujarat High Court</title>
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    <description>The Tribunal dismissed the appeal as it found no substantial question of law arising from the issues presented. The Tribunal upheld the deletion of additions made under section 68 regarding share capital and deposits received by the assessee, as the assessee had provided sufficient evidence to substantiate the transactions. Additionally, the Tribunal confirmed the eligibility of job work receipts for deduction under section 80-IA, as they were derived from the main manufacturing activities. The Tribunal&#039;s decision was based on concurrent findings of fact and a correct interpretation of the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=204986</link>
      <description>The Tribunal dismissed the appeal as it found no substantial question of law arising from the issues presented. The Tribunal upheld the deletion of additions made under section 68 regarding share capital and deposits received by the assessee, as the assessee had provided sufficient evidence to substantiate the transactions. Additionally, the Tribunal confirmed the eligibility of job work receipts for deduction under section 80-IA, as they were derived from the main manufacturing activities. The Tribunal&#039;s decision was based on concurrent findings of fact and a correct interpretation of the law.</description>
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      <pubDate>Mon, 29 Nov 2010 00:00:00 +0530</pubDate>
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