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    <title>2014 (12) TMI 1245 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal upheld the claim of the assessee for a deduction under sec.80IA of the Income-tax Act, 1961, based on the decision of the Jurisdictional High Court. The Tribunal found no merit in the Revenue&#039;s appeal, which challenged the eligibility of the assessee for the deduction. The Tribunal&#039;s decision was in line with the High Court&#039;s interpretation, leading to the dismissal of the Revenue&#039;s appeal and the cross objections of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=184695</link>
      <description>The Appellate Tribunal upheld the claim of the assessee for a deduction under sec.80IA of the Income-tax Act, 1961, based on the decision of the Jurisdictional High Court. The Tribunal found no merit in the Revenue&#039;s appeal, which challenged the eligibility of the assessee for the deduction. The Tribunal&#039;s decision was in line with the High Court&#039;s interpretation, leading to the dismissal of the Revenue&#039;s appeal and the cross objections of the assessee.</description>
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      <pubDate>Fri, 19 Dec 2014 00:00:00 +0530</pubDate>
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