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    <title>2007 (2) TMI 652 - DELHI HIGH COURT</title>
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    <description>The High Court admitted the appeal regarding the Assessee&#039;s entitlement to deduction under Section 80-IA of the Income Tax Act, 1961. The Court directed the filing of paper books and granted liberty to the Assessee to submit the paper book before the Tribunal. The issue of the Rs. 60 lacs investment by M/s Gold Mark Enterprises did not raise a substantial question of law, as clarified that the investment amount for the relevant assessment year was Rs. 40 lacs.</description>
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