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2013 (3) TMI 663 - HC - Income TaxExtract: .......an.com 336 (Bom). 6. Having perused the statutory provision contained in Section 10A of the Act as well as Section 80A, we see no reason to take a view different from the Bombay High Court as in the present case. Resultantly, tax appeal is dismissed.” 5. This Tax Appeal also in light of above discussion meets the same fact & is dismissed.
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