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    <description>The Tribunal concluded that deductions under Chapter VI-A should be allowed on net income, requiring the deduction of brought forward business losses, unabsorbed depreciation, and investment allowances before computing special deductions under Sections 80HHC and 80HHE. Consequently, the Tribunal upheld the CIT(A)&#039;s order and dismissed the assessee&#039;s appeal.</description>
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