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    <title>2013 (8) TMI 381 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the tax appeal, upholding the decisions of the lower authorities on both issues raised by the Revenue. The disallowance of depreciation on intangible assets (software) and the examination of deductions under Sections 80HHC and 80-IA of the Income Tax Act were confirmed based on detailed reasoning provided by the Tribunal and CIT(Appeals). The Court held that no question of law arose in either issue, affirming the Tribunal&#039;s rulings and denying the Revenue&#039;s appeal.</description>
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    <pubDate>Tue, 16 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2013 (8) TMI 381 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=236086</link>
      <description>The High Court dismissed the tax appeal, upholding the decisions of the lower authorities on both issues raised by the Revenue. The disallowance of depreciation on intangible assets (software) and the examination of deductions under Sections 80HHC and 80-IA of the Income Tax Act were confirmed based on detailed reasoning provided by the Tribunal and CIT(Appeals). The Court held that no question of law arose in either issue, affirming the Tribunal&#039;s rulings and denying the Revenue&#039;s appeal.</description>
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      <pubDate>Tue, 16 Apr 2013 00:00:00 +0530</pubDate>
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