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    <description>The Tribunal dismissed both appeals filed by the Revenue, affirming the decisions of the Ld. CIT(A) in restricting and deleting the disallowances under sections 40(a)(ia) and 40(a)(i) of the Income Tax Act, 1961 for the assessment years 2006-07 and 2008-09. The judgments were pronounced on 7.5.2015.</description>
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