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    <description>The Tribunal upheld the ld.CIT(A)&#039;s decisions in favor of the assessee, allowing the deduction under section 80IB for the Silvassa Unit and partially allowing the appeal regarding disallowance under section 14A of the IT Act. The Tribunal dismissed the revenue&#039;s appeals, confirming that expenses were correctly allocated and income from investments in bonds was taxable, not exempt.</description>
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