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    <title>2012 (4) TMI 419 - Gujarat High Court</title>
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    <description>The court quashed the notice of reopening dated October 1, 2009, and all consequential proceedings. It held that the petitioner had fulfilled all necessary criteria for availing deductions under section 80-IA(4)(iii) and section 80-IB(10) and that the reopening of the assessment was not justified. The petition was allowed with no order as to costs.</description>
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    <pubDate>Wed, 11 Jan 2012 00:00:00 +0530</pubDate>
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      <title>2012 (4) TMI 419 - Gujarat High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=212767</link>
      <description>The court quashed the notice of reopening dated October 1, 2009, and all consequential proceedings. It held that the petitioner had fulfilled all necessary criteria for availing deductions under section 80-IA(4)(iii) and section 80-IB(10) and that the reopening of the assessment was not justified. The petition was allowed with no order as to costs.</description>
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      <pubDate>Wed, 11 Jan 2012 00:00:00 +0530</pubDate>
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