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    <title>2014 (4) TMI 676 - GUJARAT HIGH COURT</title>
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    <description>The High Court ruled in favor of the Revenue, holding that Section 80IA(9) restricts the deduction under Section 80HHC to the extent of profits already claimed under Section 80IA. The appeal was allowed, and the judgment of the Tribunal was reversed.</description>
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      <description>The High Court ruled in favor of the Revenue, holding that Section 80IA(9) restricts the deduction under Section 80HHC to the extent of profits already claimed under Section 80IA. The appeal was allowed, and the judgment of the Tribunal was reversed.</description>
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