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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions to delete disallowances under Sections 40A(2)(b) and for trading loss, and to allow the deduction under Section 80IA without setting off unabsorbed depreciation. The Tribunal found no specific errors or material evidence from the Department to counter the CIT(A)&#039;s findings.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions to delete disallowances under Sections 40A(2)(b) and for trading loss, and to allow the deduction under Section 80IA without setting off unabsorbed depreciation. The Tribunal found no specific errors or material evidence from the Department to counter the CIT(A)&#039;s findings.</description>
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