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    <description>The tribunal dismissed the appeals, affirming the denial of taxability of cash assistance to the assessee, upholding the eligibility for deduction under section 80HHC, and ruling that the investment subsidy should reduce the cost of assets for depreciation computation.</description>
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      <description>The tribunal dismissed the appeals, affirming the denial of taxability of cash assistance to the assessee, upholding the eligibility for deduction under section 80HHC, and ruling that the investment subsidy should reduce the cost of assets for depreciation computation.</description>
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