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    <title>2022 (2) TMI 123 - CALCUTTA HIGH COURT</title>
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    <description>The High Court dismissed the appeal filed by the revenue, answering substantial questions of law against the revenue and rejecting their contentions regarding the deduction under Section 80-IA(4). The Tribunal&#039;s decision in favor of the assessee was upheld, based on the interpretation of relevant clauses in the agreement with Indian Railways and application of relevant case laws. The stay application was also dismissed, concluding the case in favor of the assessee.</description>
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      <description>The High Court dismissed the appeal filed by the revenue, answering substantial questions of law against the revenue and rejecting their contentions regarding the deduction under Section 80-IA(4). The Tribunal&#039;s decision in favor of the assessee was upheld, based on the interpretation of relevant clauses in the agreement with Indian Railways and application of relevant case laws. The stay application was also dismissed, concluding the case in favor of the assessee.</description>
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