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    <description>The Tribunal partly allowed the appeal filed by the assessee, directing the AO to recompute the deduction under section 80HHF by excluding certain receipts from the reduction. The appeal filed by the Revenue was dismissed, affirming the CIT(A)&#039;s decisions on the treatment of interest income and compliance with section 43B.</description>
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      <description>The Tribunal partly allowed the appeal filed by the assessee, directing the AO to recompute the deduction under section 80HHF by excluding certain receipts from the reduction. The appeal filed by the Revenue was dismissed, affirming the CIT(A)&#039;s decisions on the treatment of interest income and compliance with section 43B.</description>
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