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    <title>2015 (4) TMI 844 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the appeal, upholding the Tribunal&#039;s decision and ruling in favor of the assessee. It affirmed that the assessee, having set off losses against other income, was entitled to the deduction under Section 80-IA of the Income Tax Act. The Court found no reason to deviate from its prior stance and concluded that the assessee met the criteria for the deduction as per the relevant provisions of the Act.</description>
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      <description>The High Court dismissed the appeal, upholding the Tribunal&#039;s decision and ruling in favor of the assessee. It affirmed that the assessee, having set off losses against other income, was entitled to the deduction under Section 80-IA of the Income Tax Act. The Court found no reason to deviate from its prior stance and concluded that the assessee met the criteria for the deduction as per the relevant provisions of the Act.</description>
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