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    <description>The Tribunal affirmed the assessee&#039;s status as an industrial company but denied deductions under sections 80J and 80HH due to the failure to meet the specified conditions.</description>
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      <description>The Tribunal affirmed the assessee&#039;s status as an industrial company but denied deductions under sections 80J and 80HH due to the failure to meet the specified conditions.</description>
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