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    <description>The Tribunal partly allowed the appeal. The issue of addition of interest received was remanded for verification, while the disallowance of deduction under Section 80IB(10) on income from scrap sales was decided in favor of the assessee.</description>
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      <description>The Tribunal partly allowed the appeal. The issue of addition of interest received was remanded for verification, while the disallowance of deduction under Section 80IB(10) on income from scrap sales was decided in favor of the assessee.</description>
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