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    <description>The Gujarat HC considered whether disallowance under section 14A read with Rule 8D, an addition relating to closing stock, and an adjustment under section 115JB raised substantial questions of law for appellate scrutiny. The tax appeal was admitted on those questions, notice was issued, and the matter was directed to be heard finally along with connected appeals.</description>
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      <description>The Gujarat HC considered whether disallowance under section 14A read with Rule 8D, an addition relating to closing stock, and an adjustment under section 115JB raised substantial questions of law for appellate scrutiny. The tax appeal was admitted on those questions, notice was issued, and the matter was directed to be heard finally along with connected appeals.</description>
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