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    <title>2015 (2) TMI 294 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the appeal, confirming the order passed by the Tribunal. It held that the assessee is entitled to the deduction under Section 80-IA, and the previous losses that have been set off against other income cannot be reopened. The questions of law raised in this appeal were answered against the Revenue and in favor of the assessee.</description>
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      <description>The court dismissed the appeal, confirming the order passed by the Tribunal. It held that the assessee is entitled to the deduction under Section 80-IA, and the previous losses that have been set off against other income cannot be reopened. The questions of law raised in this appeal were answered against the Revenue and in favor of the assessee.</description>
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