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    <title>2017 (9) TMI 1410 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the appeal challenging the Income Tax Appellate Tribunal&#039;s order, upholding the Tribunal&#039;s decision on various tax disallowances under different sections. The Tribunal&#039;s reliance on the Gem Plus case was deemed correct, and the Division Bench judgment interpretation was upheld. The appeal was dismissed as the proposed questions were not substantial questions of law, and the Tribunal&#039;s decision was upheld without merit.</description>
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      <description>The High Court dismissed the appeal challenging the Income Tax Appellate Tribunal&#039;s order, upholding the Tribunal&#039;s decision on various tax disallowances under different sections. The Tribunal&#039;s reliance on the Gem Plus case was deemed correct, and the Division Bench judgment interpretation was upheld. The appeal was dismissed as the proposed questions were not substantial questions of law, and the Tribunal&#039;s decision was upheld without merit.</description>
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