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2014 (1) TMI 1849 - GUJARAT HIGH COURTTax appeals are admitted for consideration of the following substantial questions of law : (1)Whether on the facts and in the circumstances of the case, the tribunal was right in law in holding that the appellant was not a developer of the infrastructure facility but was a mere contractor thereof, and therefore not entitled to the deduction under section 80IA? (2)Whether on the facts and in the circumstances of the case, the tribunal was right in law in disallowing the deduction under section 80IA when in the preceding year 2006-07 it stood allowed in a scrutiny assessment on identical facts?
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