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    <title>2009 (3) TMI 45 - BOMBAY HIGH COURT</title>
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    <description>The Court upheld the rejection of the claim for weighted deduction under section 35C for expenses related to tools, transportation services, and depreciation on assets. It also ruled in favor of the assessee regarding the applicability of limits for computing disallowance under Rule 6 of the Income-tax Rules, 1961, citing precedent. The Court disposed of the reference without costs.</description>
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      <description>The Court upheld the rejection of the claim for weighted deduction under section 35C for expenses related to tools, transportation services, and depreciation on assets. It also ruled in favor of the assessee regarding the applicability of limits for computing disallowance under Rule 6 of the Income-tax Rules, 1961, citing precedent. The Court disposed of the reference without costs.</description>
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