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    <title>2023 (7) TMI 853 - ITAT AHMEDABAD</title>
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    <description>The appeals by the Revenue against the disallowance of deduction under section 80IE of the Income Tax Act for Assessment Years 2018-19 and 2019-20 were dismissed. The Tribunal upheld the decisions of the Commissioner of Income Tax (Appeals) to allow the deduction on Gross Total Income, citing relevant Supreme Court and High Court judgments. The consistent application of judicial interpretations regarding the deduction under section 80IE led to the dismissal of the Revenue&#039;s appeals for both years.</description>
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