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    <title>2013 (9) TMI 960 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the decisions of the CIT(A) and ITAT, ruling in favor of the assessee and dismissing the revenue&#039;s appeal challenging the addition under Section 40(a)(ia) of the Income Tax Act. The court found no legal issue warranting interference, resulting in the dismissal of the appeal.</description>
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      <description>The High Court upheld the decisions of the CIT(A) and ITAT, ruling in favor of the assessee and dismissing the revenue&#039;s appeal challenging the addition under Section 40(a)(ia) of the Income Tax Act. The court found no legal issue warranting interference, resulting in the dismissal of the appeal.</description>
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