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    <title>2014 (5) TMI 1004 - DELHI HIGH COURT</title>
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    <description>The Court upheld the Settlement Commission&#039;s order, affirming the respondent&#039;s entitlement to deduction under Section 80-IB of the Income Tax Act, 1961. It emphasized the limited scope of judicial review under Article 226 of the Constitution, stating that interference is only justified if the decision is legally flawed. The Court found no grounds to challenge the Commission&#039;s decision and dismissed the writ petition without costs.</description>
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      <description>The Court upheld the Settlement Commission&#039;s order, affirming the respondent&#039;s entitlement to deduction under Section 80-IB of the Income Tax Act, 1961. It emphasized the limited scope of judicial review under Article 226 of the Constitution, stating that interference is only justified if the decision is legally flawed. The Court found no grounds to challenge the Commission&#039;s decision and dismissed the writ petition without costs.</description>
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