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    <description>The Tribunal admitted an additional ground for the assessment years 1992-93, 1993-94, and 1995-96, directing a fresh decision on the status and deductions under section 80GGA. The appeal for the assessment year 1994-95 was dismissed, affirming the AO&#039;s processing of the return under section 143(1)(a) based on the declared foreign company status. Appeals for 1992-93, 1993-94, and 1995-96 were allowed for statistical purposes.</description>
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      <description>The Tribunal admitted an additional ground for the assessment years 1992-93, 1993-94, and 1995-96, directing a fresh decision on the status and deductions under section 80GGA. The appeal for the assessment year 1994-95 was dismissed, affirming the AO&#039;s processing of the return under section 143(1)(a) based on the declared foreign company status. Appeals for 1992-93, 1993-94, and 1995-96 were allowed for statistical purposes.</description>
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