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    <description>The ITAT dismissed both appeals of the assessee, upholding the CIT(A)&#039;s orders for the assessment years 2006-07 and 2007-08. The judgment addressed legal issues regarding the disallowance of deductions under section 36(1)(viia), provisions made through NABARD, applicability of banking guidelines by the Reserve Bank of India, and the fairness of confirming assessment orders.</description>
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