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    <title>2018 (2) TMI 442 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal upheld the decisions in favor of the assessee, confirming the deduction under section 10A of the Income Tax Act and deleting the disallowance of interest expenses. The Tribunal found no legal infirmity in the lower authorities&#039; orders and dismissed the appeal by the appellant revenue.</description>
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