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    <description>The High Court of Bombay admitted appeals based on a substantial question of law regarding the deduction under section 80IB(1) in income tax appeals. The court found the question of law to be substantial and directed the Registrar to summon the original record for inspection. The court deemed the provided paper book sufficient for admission and ordered the appeal to be heard alongside a similar case from 2012, with the respondent-assessee waiving service.</description>
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