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    <description>The Bombay High Court admitted the appeal on substantial questions of law concerning deduction under section 80IA(4)(iii), the relevance of rule 18C and the Industrial Parks Scheme, 2002, and the effect of the CBDT notification dated 03.07.2007. No final adjudication on the merits was recorded, and the text is limited to the issues accepted for consideration.</description>
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