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    <description>The Tribunal partly allowed the appeals, upholding the allocation of expenses between manufacturing units for deductions u/s 80IB, the reduction of brought forward losses for deductions u/s 80IA and 80IB, and directing the recomputation of deduction u/s 80HHC in line with a Bombay High Court judgment. Additionally, the disallowance of bonus u/s 43B was deleted after verification of the payment date.</description>
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      <description>The Tribunal partly allowed the appeals, upholding the allocation of expenses between manufacturing units for deductions u/s 80IB, the reduction of brought forward losses for deductions u/s 80IA and 80IB, and directing the recomputation of deduction u/s 80HHC in line with a Bombay High Court judgment. Additionally, the disallowance of bonus u/s 43B was deleted after verification of the payment date.</description>
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