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    <title>2016 (7) TMI 1468 - GUJARAT HIGH COURT</title>
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    <description>The court ruled in favor of the assessee in all issues, including the deletion of additions for reimbursement of expenses to the Head Office, expenditure incurred by the Head Office, expenditure claimed by the subcontractor, expenditure debited in the P &amp;amp; L Account, disallowance under Section 40(a)(i) of the Act, and treating capital expenses as revenue expenses. The court adopted the reasoning from previous judgments and the Tribunal&#039;s detailed analysis to decide in favor of the assessee and against the Department in all matters.</description>
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