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    <title>2011 (1) TMI 936 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the decisions of the Commissioner [Appeals] and the Tribunal regarding the disallowance of job work expenses and the computation of deduction under section 80HHC for export of goods. The court dismissed the appeal, affirming that the job charges were genuine and that the assessee was entitled to the deduction for export activities, as the Tribunal&#039;s approach in computing the deduction was considered reasonable and balanced.</description>
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      <description>The High Court upheld the decisions of the Commissioner [Appeals] and the Tribunal regarding the disallowance of job work expenses and the computation of deduction under section 80HHC for export of goods. The court dismissed the appeal, affirming that the job charges were genuine and that the assessee was entitled to the deduction for export activities, as the Tribunal&#039;s approach in computing the deduction was considered reasonable and balanced.</description>
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