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    <title>2018 (2) TMI 440 - GUJARAT HIGH COURT</title>
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    <description>The appeal challenging the disallowance under section 80IA(4) of the Income Tax Act for the assessment year 2009-10, related to a deduction claim for Captive Power Generation Plants, was dismissed. The Tribunal&#039;s decision to allow the deduction for electricity generated for captive consumption was upheld, citing legal precedents. The appeal was deemed unwarranted as there was no substantial question of law necessitating intervention, leading to the affirmation of the Tribunal&#039;s order.</description>
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      <description>The appeal challenging the disallowance under section 80IA(4) of the Income Tax Act for the assessment year 2009-10, related to a deduction claim for Captive Power Generation Plants, was dismissed. The Tribunal&#039;s decision to allow the deduction for electricity generated for captive consumption was upheld, citing legal precedents. The appeal was deemed unwarranted as there was no substantial question of law necessitating intervention, leading to the affirmation of the Tribunal&#039;s order.</description>
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