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    <title>2013 (6) TMI 844 - BOMBAY HIGH COURT</title>
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    <description>The Court declined to entertain questions related to the allocation of expenditure u/s. 14A, disallowance of expenditure on community development, recomputation of deduction u/s. 80IA, and set off of deduction u/s. 80IA against gross total income due to previous favorable Tribunal decisions and lack of challenge by the revenue. The appeal was admitted only in respect of the applicability of Section 115JB of the Income Tax Act, 1961, indicating the need for further deliberation on this specific issue.</description>
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      <description>The Court declined to entertain questions related to the allocation of expenditure u/s. 14A, disallowance of expenditure on community development, recomputation of deduction u/s. 80IA, and set off of deduction u/s. 80IA against gross total income due to previous favorable Tribunal decisions and lack of challenge by the revenue. The appeal was admitted only in respect of the applicability of Section 115JB of the Income Tax Act, 1961, indicating the need for further deliberation on this specific issue.</description>
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