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    <description>The tribunal partly allowed both appeals of the assessee, directing the deletion of certain provisions from the computation of book profit under Section 115JA while upholding the inclusion of interest waived by the Government.</description>
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      <description>The tribunal partly allowed both appeals of the assessee, directing the deletion of certain provisions from the computation of book profit under Section 115JA while upholding the inclusion of interest waived by the Government.</description>
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