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    <title>2016 (7) TMI 1646 - GUJARAT HIGH COURT</title>
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    <description>The court ruled in favor of the assessee in all appeals, allowing deductions under section 80-IA(4) for captive power generation and provisions for liabilities. The court relied on previous decisions and legal precedents to support the eligibility of the deductions claimed by the assessee, dismissing all revenue appeals and upholding the decisions in favor of the assessee against the revenue authorities.</description>
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      <description>The court ruled in favor of the assessee in all appeals, allowing deductions under section 80-IA(4) for captive power generation and provisions for liabilities. The court relied on previous decisions and legal precedents to support the eligibility of the deductions claimed by the assessee, dismissing all revenue appeals and upholding the decisions in favor of the assessee against the revenue authorities.</description>
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