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    <title>2021 (10) TMI 749 - BOMBAY HIGH COURT</title>
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    <description>The court upheld the respondent&#039;s eligibility for deduction under Section 80HHC despite initial negative profits, dismissed the disallowance under Section 69A for unexplained money, and found no substantial legal question in the issues raised regarding deductions under Sections 80HHC and 40A(3).</description>
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      <description>The court upheld the respondent&#039;s eligibility for deduction under Section 80HHC despite initial negative profits, dismissed the disallowance under Section 69A for unexplained money, and found no substantial legal question in the issues raised regarding deductions under Sections 80HHC and 40A(3).</description>
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