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    <title>2013 (2) TMI 897 - GUJARAT HIGH COURT</title>
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    <description>The High Court directed the Tribunal to reexamine the disallowance of expenses under section 35D of the Act based on merit. The Court did not find it necessary to consider the challenge regarding public issue expenses as no new grounds were presented. The Tax appeal was disposed of, remanding the first issue back to the Tribunal for a decision after proper consideration and hearing both sides.</description>
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      <description>The High Court directed the Tribunal to reexamine the disallowance of expenses under section 35D of the Act based on merit. The Court did not find it necessary to consider the challenge regarding public issue expenses as no new grounds were presented. The Tax appeal was disposed of, remanding the first issue back to the Tribunal for a decision after proper consideration and hearing both sides.</description>
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