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    <title>2017 (5) TMI 1484 - GUJARAT HIGH COURT</title>
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    <description>The High Court admitted the appeal for the consideration of the substantial question of law related to the disallowance of deduction under section 40(a)(ia) of Rs. 76,09,141 for the assessment year 2007-08. The court agreed with the Tribunal&#039;s decision to delete the disallowance under section 14 A of Rs. 2,10,788, finding no error in the Tribunal&#039;s reasoning. The appeal concerning the disallowance under section 14 A was dismissed, and the court proceeded with the examination of the appeal related to section 40(a)(ia) based on arguments presented and the interpretation of relevant provisions of the Income Tax Act.</description>
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    <pubDate>Thu, 04 May 2017 00:00:00 +0530</pubDate>
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      <title>2017 (5) TMI 1484 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=194942</link>
      <description>The High Court admitted the appeal for the consideration of the substantial question of law related to the disallowance of deduction under section 40(a)(ia) of Rs. 76,09,141 for the assessment year 2007-08. The court agreed with the Tribunal&#039;s decision to delete the disallowance under section 14 A of Rs. 2,10,788, finding no error in the Tribunal&#039;s reasoning. The appeal concerning the disallowance under section 14 A was dismissed, and the court proceeded with the examination of the appeal related to section 40(a)(ia) based on arguments presented and the interpretation of relevant provisions of the Income Tax Act.</description>
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      <pubDate>Thu, 04 May 2017 00:00:00 +0530</pubDate>
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