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    <title>2020 (10) TMI 304 - BOMBAY HIGH COURT</title>
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    <description>The High Court disposed of the appeals in favor of the Assessee, granting deductions under Section 80IB and Section 80IC. The Court emphasized the importance of considering all relevant factors and explanations provided by the Assessee in determining the eligibility for tax deductions.</description>
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      <description>The High Court disposed of the appeals in favor of the Assessee, granting deductions under Section 80IB and Section 80IC. The Court emphasized the importance of considering all relevant factors and explanations provided by the Assessee in determining the eligibility for tax deductions.</description>
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