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    <description>The Tribunal partly allowed the appeal, granting the assessee a deduction under Section 54 for Rs. 1,35,16,645/- instead of Rs. 81,72,207/-, providing relief of Rs. 53,44,438/-. The Tribunal dismissed the ground related to the charging of interest under Sections 234A, 234B, 234C, and 234D, affirming their mandatory nature.</description>
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      <description>The Tribunal partly allowed the appeal, granting the assessee a deduction under Section 54 for Rs. 1,35,16,645/- instead of Rs. 81,72,207/-, providing relief of Rs. 53,44,438/-. The Tribunal dismissed the ground related to the charging of interest under Sections 234A, 234B, 234C, and 234D, affirming their mandatory nature.</description>
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