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    <description>The Tribunal partly allowed the assessee&#039;s appeals and dismissed the Revenue&#039;s appeals. The Tribunal directed for fresh adjudication on specific issues in accordance with precedents and legal principles established in previous cases. Key outcomes included restoration of certain issues back to the Assessing Officer for reconsideration, allowance of deductions under section 80IA for profits from electricity generation, and deletion of disallowances related to expenses paid to sister concerns.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeals and dismissed the Revenue&#039;s appeals. The Tribunal directed for fresh adjudication on specific issues in accordance with precedents and legal principles established in previous cases. Key outcomes included restoration of certain issues back to the Assessing Officer for reconsideration, allowance of deductions under section 80IA for profits from electricity generation, and deletion of disallowances related to expenses paid to sister concerns.</description>
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