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    <title>2014 (8) TMI 73 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, affirming that the assessee was entitled to deduction under Section 80IA of the Income Tax Act. The Court found no substantial question of law and dismissed the Tax Case (Appeals) without costs.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, affirming that the assessee was entitled to deduction under Section 80IA of the Income Tax Act. The Court found no substantial question of law and dismissed the Tax Case (Appeals) without costs.</description>
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