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    <title>2016 (8) TMI 767 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed both appeals, upholding decisions in favor of the assessee on the computation of book profit under Section 115J and the liability for payment of advance tax under Sections 234B and 234C. The court relied on legal precedents and interpretations of the Income-tax Act, ruling in favor of the assessee based on established principles.</description>
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      <description>The court dismissed both appeals, upholding decisions in favor of the assessee on the computation of book profit under Section 115J and the liability for payment of advance tax under Sections 234B and 234C. The court relied on legal precedents and interpretations of the Income-tax Act, ruling in favor of the assessee based on established principles.</description>
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