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    <title>2018 (2) TMI 351 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC held that the Tribunal erred in disallowing the amount under section 40(a)(ia) without considering it as an increase in profit for claiming deduction under section 80IC. The appeal was allowed, and the matter was remanded back to the Tribunal for fresh consideration.</description>
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      <description>The Bombay HC held that the Tribunal erred in disallowing the amount under section 40(a)(ia) without considering it as an increase in profit for claiming deduction under section 80IC. The appeal was allowed, and the matter was remanded back to the Tribunal for fresh consideration.</description>
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