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    <description>The Tribunal partially allowed the appeals, upholding the assessee&#039;s entitlement to deduction under section 80J but rejecting claims for investment allowance under section 32A. Further assessment was mandated for determining eligibility for concessional tax rate under the Finance Act due to the lack of income allocation in the assessment order.</description>
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      <description>The Tribunal partially allowed the appeals, upholding the assessee&#039;s entitlement to deduction under section 80J but rejecting claims for investment allowance under section 32A. Further assessment was mandated for determining eligibility for concessional tax rate under the Finance Act due to the lack of income allocation in the assessment order.</description>
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