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    <title>2014 (11) TMI 896 - GUJARAT HIGH COURT</title>
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    <description>The High Court ruled in favor of the assessee on both issues. The deletion of the addition to book profit on account of additional depreciation was upheld, and the decision not to charge interest under Sections 234B and 234C was affirmed. The High Court referenced relevant case law and concluded that the issues were settled accordingly.</description>
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      <description>The High Court ruled in favor of the assessee on both issues. The deletion of the addition to book profit on account of additional depreciation was upheld, and the decision not to charge interest under Sections 234B and 234C was affirmed. The High Court referenced relevant case law and concluded that the issues were settled accordingly.</description>
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