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    <title>2017 (7) TMI 214 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal denied the assessee&#039;s claim for exemption under section 10B of the Income Tax Act for the assessment year 2007-2008. The Tribunal held that the assessee could not alter the timeline of manufacturing activities to claim benefits and emphasized the importance of consistency in tax deductions. It ruled against granting the exemption, highlighting the need for fairness and consistency in tax assessments.</description>
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      <description>The Tribunal denied the assessee&#039;s claim for exemption under section 10B of the Income Tax Act for the assessment year 2007-2008. The Tribunal held that the assessee could not alter the timeline of manufacturing activities to claim benefits and emphasized the importance of consistency in tax deductions. It ruled against granting the exemption, highlighting the need for fairness and consistency in tax assessments.</description>
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