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    <title>2016 (5) TMI 694 - KARNATAKA HIGH COURT</title>
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    <description>The High Court dismissed both appeals by the appellant-Revenue, upholding the Tribunal&#039;s decisions. The Court found no substantial questions of law in the issues raised, including entitlement for deduction under section 10B, disallowance under section 14A, and disallowance of interest under section 36(1)(iii) of the Act. The Tribunal&#039;s reasoning, based on precedents and factual analysis, supported the Court&#039;s decision in each issue.</description>
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      <description>The High Court dismissed both appeals by the appellant-Revenue, upholding the Tribunal&#039;s decisions. The Court found no substantial questions of law in the issues raised, including entitlement for deduction under section 10B, disallowance under section 14A, and disallowance of interest under section 36(1)(iii) of the Act. The Tribunal&#039;s reasoning, based on precedents and factual analysis, supported the Court&#039;s decision in each issue.</description>
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