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    <title>2016 (9) TMI 1451 - BOMBAY HIGH COURT</title>
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    <description>The appeal challenging the Income Tax Appellate Tribunal&#039;s order for Assessment Year 2006-07 was dismissed. The Tribunal&#039;s decision to allow deduction under Section 80IA for a Wind Mill Power project was upheld, as it followed precedents from earlier years accepted by the Revenue. The issue of disallowance under Section 14A was not entertained, as it did not raise substantial questions of law. The Tribunal&#039;s order was maintained, and no costs were awarded.</description>
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      <description>The appeal challenging the Income Tax Appellate Tribunal&#039;s order for Assessment Year 2006-07 was dismissed. The Tribunal&#039;s decision to allow deduction under Section 80IA for a Wind Mill Power project was upheld, as it followed precedents from earlier years accepted by the Revenue. The issue of disallowance under Section 14A was not entertained, as it did not raise substantial questions of law. The Tribunal&#039;s order was maintained, and no costs were awarded.</description>
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