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    <title>2020 (1) TMI 1068 - KARNATAKA HIGH COURT</title>
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    <description>The court concluded that the appellant did not meet the conditions outlined in Section 80-IA(2)(iv)(c) of the Income Tax Act for claiming the deduction. The court overturned the decision of the Income Tax Appellate Tribunal and ruled in favor of denying the appellant&#039;s claim for deduction under Section 80IA(2)(iv)(c) of the Income Tax Act.</description>
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      <description>The court concluded that the appellant did not meet the conditions outlined in Section 80-IA(2)(iv)(c) of the Income Tax Act for claiming the deduction. The court overturned the decision of the Income Tax Appellate Tribunal and ruled in favor of denying the appellant&#039;s claim for deduction under Section 80IA(2)(iv)(c) of the Income Tax Act.</description>
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