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    <description>An appeal under Section 260-A of the Income-tax Act did not raise any substantial question of law on the assessee&#039;s entitlement to deduction under Section 80IA because the issue was already settled against the Revenue and in favour of the assessee by binding precedent of the Court and the Supreme Court. As no live question of law survived for consideration, the Revenue&#039;s challenge to the deduction failed.</description>
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      <description>An appeal under Section 260-A of the Income-tax Act did not raise any substantial question of law on the assessee&#039;s entitlement to deduction under Section 80IA because the issue was already settled against the Revenue and in favour of the assessee by binding precedent of the Court and the Supreme Court. As no live question of law survived for consideration, the Revenue&#039;s challenge to the deduction failed.</description>
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