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    <title>2017 (9) TMI 734 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay considered the entitlement of a general insurance company to relief under Section 35B of the Income Tax Act, 1961. The Court ruled in favor of the Revenue, concluding that the benefit of Section 35B should not be extended to insurance companies. The reference was disposed of with no costs incurred.</description>
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