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    <title>2013 (11) TMI 71 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the appeal on the first and third issues regarding the disallowance under section 80IB(10) and the impact of disallowance under section 40(a)(ia) on the deduction. The Court cited precedent and lack of consideration by the tribunal, respectively. However, the second issue concerning the allowance of deduction on profit from the sale of unutilized FSI was admitted for further consideration along with related appeals.</description>
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      <description>The High Court dismissed the appeal on the first and third issues regarding the disallowance under section 80IB(10) and the impact of disallowance under section 40(a)(ia) on the deduction. The Court cited precedent and lack of consideration by the tribunal, respectively. However, the second issue concerning the allowance of deduction on profit from the sale of unutilized FSI was admitted for further consideration along with related appeals.</description>
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