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    <title>2016 (12) TMI 1767 - ITAT CHANDIGARH</title>
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    <description>The appellate tribunal dismissed the appeal, affirming the denial of substantial expansion benefits and the allowance of a 25% deduction instead of 100% under section 80IC. The decision was based on established legal interpretations and consistent application of tax laws. The appeal by the assessee against the disallowance of substantial expansion benefits and the reduction of deduction to 25% was dismissed by the appellate tribunal, upholding the decisions of the lower authorities based on legal precedents and factual similarities with previous cases.</description>
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      <description>The appellate tribunal dismissed the appeal, affirming the denial of substantial expansion benefits and the allowance of a 25% deduction instead of 100% under section 80IC. The decision was based on established legal interpretations and consistent application of tax laws. The appeal by the assessee against the disallowance of substantial expansion benefits and the reduction of deduction to 25% was dismissed by the appellate tribunal, upholding the decisions of the lower authorities based on legal precedents and factual similarities with previous cases.</description>
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