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    <title>2005 (9) TMI 28 - GUJARAT High Court</title>
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    <description>The Tribunal upheld the assessee&#039;s eligibility for the deduction under section 80-I of the Income-tax Act, emphasizing the employment of over 20 workers and the assessee&#039;s control over the establishment. The decision favored the assessee, affirming their entitlement to the deduction and rejecting the Commissioner&#039;s directive to withdraw the benefit.</description>
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      <title>2005 (9) TMI 28 - GUJARAT High Court</title>
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      <description>The Tribunal upheld the assessee&#039;s eligibility for the deduction under section 80-I of the Income-tax Act, emphasizing the employment of over 20 workers and the assessee&#039;s control over the establishment. The decision favored the assessee, affirming their entitlement to the deduction and rejecting the Commissioner&#039;s directive to withdraw the benefit.</description>
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      <pubDate>Thu, 15 Sep 2005 00:00:00 +0530</pubDate>
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