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    <title>2014 (6) TMI 977 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decisions on both issues, disallowance under Section 80IB and Section 80(P)(2)(d) of the Income Tax Act. The Court found no errors in the application of the relevant provisions and dismissed the Tax Appeal in its entirety.</description>
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