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    <description>The Tribunal set aside the matter for fresh adjudication by the Assessing Officer, directing to exclude any excess compensation amount from the deduction under section 80IB. The appeal of the assessee was allowed for statistical purposes only, reflecting the Tribunal&#039;s decision on the eligibility of the insurance claim for deduction under the relevant provisions of the Act.</description>
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      <description>The Tribunal set aside the matter for fresh adjudication by the Assessing Officer, directing to exclude any excess compensation amount from the deduction under section 80IB. The appeal of the assessee was allowed for statistical purposes only, reflecting the Tribunal&#039;s decision on the eligibility of the insurance claim for deduction under the relevant provisions of the Act.</description>
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