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    <title>2001 (9) TMI 53 - GUJARAT High Court</title>
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    <description>The court ruled on various tax issues including reimbursement of medical expenses and house rent allowance, cash payment of house rent allowance, deduction of royalty payment, computation of disallowance, and entitlement to deduction under section 80HHC of the Income-tax Act, 1961. The court held in favor of the assessee regarding the deduction of royalty payment and entitlement to deduction under section 80HHC. However, the court ruled against the assessee concerning the reimbursement of medical expenses and house rent allowance for computing disallowance, computation of disallowance, and cash payment of house rent allowance. The reference was disposed of with no order as to costs.</description>
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    <pubDate>Tue, 11 Sep 2001 00:00:00 +0530</pubDate>
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      <title>2001 (9) TMI 53 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=12961</link>
      <description>The court ruled on various tax issues including reimbursement of medical expenses and house rent allowance, cash payment of house rent allowance, deduction of royalty payment, computation of disallowance, and entitlement to deduction under section 80HHC of the Income-tax Act, 1961. The court held in favor of the assessee regarding the deduction of royalty payment and entitlement to deduction under section 80HHC. However, the court ruled against the assessee concerning the reimbursement of medical expenses and house rent allowance for computing disallowance, computation of disallowance, and cash payment of house rent allowance. The reference was disposed of with no order as to costs.</description>
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      <pubDate>Tue, 11 Sep 2001 00:00:00 +0530</pubDate>
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