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    <title>2014 (7) TMI 1271 - BOMBAY HIGH COURT</title>
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    <description>The Court dismissed the Appeal challenging the deduction under Section 80JJA of the Income Tax Act, as it found no substantial question of law raised. Additionally, the Court upheld the decision regarding the treatment of bad debts in a money lending business, affirming the Commissioner&#039;s conclusion that efforts were made for recovery despite the lack of a license for the business. The Appeal was dismissed based on the factual nature of the findings and the absence of legal questions.</description>
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      <description>The Court dismissed the Appeal challenging the deduction under Section 80JJA of the Income Tax Act, as it found no substantial question of law raised. Additionally, the Court upheld the decision regarding the treatment of bad debts in a money lending business, affirming the Commissioner&#039;s conclusion that efforts were made for recovery despite the lack of a license for the business. The Appeal was dismissed based on the factual nature of the findings and the absence of legal questions.</description>
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