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    <description>The Tribunal partially allowed the appeal by directing the Assessing Officer to permit depreciation and interest deductions for the MAP project and various expenditures for the IPU unit. However, the reduction in the deduction claimed under section 80-I of the I.T. Act was confirmed.</description>
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      <description>The Tribunal partially allowed the appeal by directing the Assessing Officer to permit depreciation and interest deductions for the MAP project and various expenditures for the IPU unit. However, the reduction in the deduction claimed under section 80-I of the I.T. Act was confirmed.</description>
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