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    <description>The Tribunal dismissed both appeals filed by the Revenue, upholding the order of the Commissioner of Income Tax (Appeals) and affirming the entitlement of the assessee to the benefit of deduction under Section 80-IA.</description>
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      <description>The Tribunal dismissed both appeals filed by the Revenue, upholding the order of the Commissioner of Income Tax (Appeals) and affirming the entitlement of the assessee to the benefit of deduction under Section 80-IA.</description>
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