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    <title>2014 (10) TMI 149 - BOMBAY HIGH COURT</title>
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    <description>The Court ruled in favor of the Assessee on all three issues: disallowance of sales tax setoff under section 43B, exclusion of distribution cost for deduction under section 80 HHC, and reassessment of deductions under section 80HH without adjusting brought forward losses. The Court dismissed the Appeals, applying reasoning from previous judgments and finding no substantial question of law. No costs were awarded in the matter.</description>
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      <description>The Court ruled in favor of the Assessee on all three issues: disallowance of sales tax setoff under section 43B, exclusion of distribution cost for deduction under section 80 HHC, and reassessment of deductions under section 80HH without adjusting brought forward losses. The Court dismissed the Appeals, applying reasoning from previous judgments and finding no substantial question of law. No costs were awarded in the matter.</description>
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