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    <title>2020 (12) TMI 168 - ITAT SURAT</title>
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    <description>The Tribunal dismissed all six Miscellaneous Applications seeking rectification of an order dated 18.06.2018, which raised issues regarding deduction under section 80IB. The Tribunal found no merit in the assessee&#039;s contentions, stating that the original order was based on a thorough consideration of evidence. Despite arguments for a recall based on alleged errors, the Tribunal upheld its previous decision, emphasizing that the new contentions were time-barred and inapplicable.</description>
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      <description>The Tribunal dismissed all six Miscellaneous Applications seeking rectification of an order dated 18.06.2018, which raised issues regarding deduction under section 80IB. The Tribunal found no merit in the assessee&#039;s contentions, stating that the original order was based on a thorough consideration of evidence. Despite arguments for a recall based on alleged errors, the Tribunal upheld its previous decision, emphasizing that the new contentions were time-barred and inapplicable.</description>
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