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    <title>2017 (2) TMI 679 - ALLAHABAD HIGH COURT</title>
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    <description>The Court partly allowed the appeals by the assessee, directing the authority to decide on the pending approval application within two months. The appeals by the Revenue were dismissed, affirming the Tribunal&#039;s decisions that upheld the deductions under Section 80-IB (7)(b) and addressed the procedural aspects of the assessee&#039;s claims. The Court clarified that the assessee could seek further legal remedies if the approval was denied.</description>
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      <link>https://www.taxtmi.com/caselaws?id=338979</link>
      <description>The Court partly allowed the appeals by the assessee, directing the authority to decide on the pending approval application within two months. The appeals by the Revenue were dismissed, affirming the Tribunal&#039;s decisions that upheld the deductions under Section 80-IB (7)(b) and addressed the procedural aspects of the assessee&#039;s claims. The Court clarified that the assessee could seek further legal remedies if the approval was denied.</description>
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      <pubDate>Thu, 02 Feb 2017 00:00:00 +0530</pubDate>
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