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    <title>2015 (8) TMI 178 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed the Tax Appeal, upholding the tribunal&#039;s decision to restrict the disallowance of deductions claimed by the assessee under section 36(1)(vii) of the Income Tax Act to a specified amount. The court found that the tribunal appropriately considered the nature of the disallowed amounts and that the revenue failed to provide complete details supporting their challenge. Ultimately, the court determined that no substantial question of law arose from the case, leading to the dismissal of the appeal.</description>
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      <description>The High Court dismissed the Tax Appeal, upholding the tribunal&#039;s decision to restrict the disallowance of deductions claimed by the assessee under section 36(1)(vii) of the Income Tax Act to a specified amount. The court found that the tribunal appropriately considered the nature of the disallowed amounts and that the revenue failed to provide complete details supporting their challenge. Ultimately, the court determined that no substantial question of law arose from the case, leading to the dismissal of the appeal.</description>
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