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    <title>2000 (7) TMI 16 - GUJARAT High Court</title>
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    <description>The Tribunal allowed the deduction for the contribution to the Gujarat Rajya Co-operative Education Fund, upheld depreciation on the road, but erred in disallowing the deduction for the cost price of milk powder and soya flour received from UNICEF. The decisions were based on precedents and interpretations of relevant tax laws and accounting practices. The outcome favored the assessee in all three issues, with costs not awarded.</description>
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      <description>The Tribunal allowed the deduction for the contribution to the Gujarat Rajya Co-operative Education Fund, upheld depreciation on the road, but erred in disallowing the deduction for the cost price of milk powder and soya flour received from UNICEF. The decisions were based on precedents and interpretations of relevant tax laws and accounting practices. The outcome favored the assessee in all three issues, with costs not awarded.</description>
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