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    <description>The Tribunal upheld the CIT(A)&#039;s decision on the first two issues, confirming eligibility for deduction under Section 80IB and allowing the deduction for salary and wages. However, on the third issue, the Tribunal reversed the CIT(A)&#039;s decision, disallowing the indexation benefit on UTI deep discount bonds, partly allowing the revenue&#039;s appeal.</description>
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