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    <title>2020 (1) TMI 1041 - BOMBAY HIGH COURT</title>
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    <description>The High Court dismissed the Appeal challenging the Tribunal&#039;s order for the Assessment Year 2009-10, regarding denial of deductions under sections 80P(2)(a)(i) and 80P(2)(d) of the Income Tax Act, 1961. The Court upheld the appellate order for the Assessment Year 2010-11, finding no breach of the mentioned sections by the Respondent. The Appeal was dismissed as the issues were decided in favor of the Respondent in previous judgments, rendering the Revision under Section 263 irrelevant. The favorable outcome for the Respondent led to the dismissal of the Appeal.</description>
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    <pubDate>Thu, 09 Jan 2020 00:00:00 +0530</pubDate>
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      <description>The High Court dismissed the Appeal challenging the Tribunal&#039;s order for the Assessment Year 2009-10, regarding denial of deductions under sections 80P(2)(a)(i) and 80P(2)(d) of the Income Tax Act, 1961. The Court upheld the appellate order for the Assessment Year 2010-11, finding no breach of the mentioned sections by the Respondent. The Appeal was dismissed as the issues were decided in favor of the Respondent in previous judgments, rendering the Revision under Section 263 irrelevant. The favorable outcome for the Respondent led to the dismissal of the Appeal.</description>
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