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    <title>2012 (6) TMI 228 - KERALA HIGH COURT</title>
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    <description>The High Court allowed the appeals by setting aside the Tribunal&#039;s orders on the eligibility issue under Section 80HHC and directed a reconsideration of eligibility before computation based on a previous decision. Additionally, the High Court reversed the Tribunal&#039;s order in a separate case regarding eligibility for benefits under a proviso, restoring the matters for fresh consideration. Lastly, the High Court dismissed an appeal on expenditure related to bonus shares, aligning with a Supreme Court precedent on the issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=213908</link>
      <description>The High Court allowed the appeals by setting aside the Tribunal&#039;s orders on the eligibility issue under Section 80HHC and directed a reconsideration of eligibility before computation based on a previous decision. Additionally, the High Court reversed the Tribunal&#039;s order in a separate case regarding eligibility for benefits under a proviso, restoring the matters for fresh consideration. Lastly, the High Court dismissed an appeal on expenditure related to bonus shares, aligning with a Supreme Court precedent on the issue.</description>
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