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    <title>2019 (12) TMI 322 - BOMBAY HIGH COURT</title>
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    <description>The Court admitted the appeal challenging the interpretation of section 32 of the Income Tax Act as a substantial question of law. The issue regarding the allowability of expenditure on DSRM trial run was not entertained as it had been previously decided in favor of the Assessee in another case. The Registry was instructed to notify the Tribunal about the appeal for necessary documentation. The Respondent&#039;s Counsel waived service, and the case was set for hearing alongside another Income Tax Appeal.</description>
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      <description>The Court admitted the appeal challenging the interpretation of section 32 of the Income Tax Act as a substantial question of law. The issue regarding the allowability of expenditure on DSRM trial run was not entertained as it had been previously decided in favor of the Assessee in another case. The Registry was instructed to notify the Tribunal about the appeal for necessary documentation. The Respondent&#039;s Counsel waived service, and the case was set for hearing alongside another Income Tax Appeal.</description>
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