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    <title>2009 (2) TMI 82 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court dismissed the appeal concerning messing expenses for employees under sections 37(4) and 37(5) of the Income Tax Act, following the precedent set in Britannia Industries Ltd. Vs. CIT (2005) 278 ITR 546 (SC). The expenses were not allowed, and the appeal was dismissed without costs.</description>
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      <description>The Gujarat High Court dismissed the appeal concerning messing expenses for employees under sections 37(4) and 37(5) of the Income Tax Act, following the precedent set in Britannia Industries Ltd. Vs. CIT (2005) 278 ITR 546 (SC). The expenses were not allowed, and the appeal was dismissed without costs.</description>
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