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    <title>2013 (7) TMI 979 - GUJARAT HIGH COURT</title>
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    <description>The Court upheld the decisions of the Assessing Officer, Commissioner (Appeals), and Income Tax Appellate Tribunal, ruling that the eligible profits for deductions under sections 80IA and 80IB must be reduced by the losses of another unit. The appeals were dismissed, and no costs were awarded.</description>
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