2017 (8) TMI 1448

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..... 2017 (10) TMI 484 - GUJARAT HIGH COURT] and connected appeals rejected the Revenue’s appeals. Without recording separate reasons, therefore, this tax appeal is also dismissed. - Decided against the re .....

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..... s are proposed in this appeal, we notice that only one question namely disallowance under section 40(a)(ia) of the Act needs discussion. Other two questions framed by the revenue are purely factual in .....

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