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    <title>2014 (7) TMI 1000 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, ruling in favor of the assessee regarding the eligibility for deduction under section 80IA for the manufacturing activity of Diamond Studded Silver Jewellery. The Court found no substantial questions of law raised in the appeal, affirming the legitimacy of the manufacturing process and the correctness of the Tribunal&#039;s findings based on the presented evidence.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, ruling in favor of the assessee regarding the eligibility for deduction under section 80IA for the manufacturing activity of Diamond Studded Silver Jewellery. The Court found no substantial questions of law raised in the appeal, affirming the legitimacy of the manufacturing process and the correctness of the Tribunal&#039;s findings based on the presented evidence.</description>
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