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    <title>2015 (4) TMI 1342 - GUJARAT HIGH COURT</title>
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    <description>The Court dismissed the appeal regarding the disallowance of deduction of Sales Tax Entitlement as no substantial question of law arose. The appeal concerning the disallowance of deduction under section 80IA for windmill profits was admitted for consideration. The Court declined to entertain the appeal on disallowance of interest expenditure and administrative expenses due to the minimal tax effect, dismissing the appeal but keeping the question of law open for future consideration.</description>
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      <description>The Court dismissed the appeal regarding the disallowance of deduction of Sales Tax Entitlement as no substantial question of law arose. The appeal concerning the disallowance of deduction under section 80IA for windmill profits was admitted for consideration. The Court declined to entertain the appeal on disallowance of interest expenditure and administrative expenses due to the minimal tax effect, dismissing the appeal but keeping the question of law open for future consideration.</description>
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