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    <description>The Tribunal ruled in favor of the assessee, deleting the addition of Rs. 35,02,609 under &quot;current liabilities&quot; and the disallowance of Rs. 71,122 under Section 14A. The Revenue&#039;s appeal was dismissed due to the low tax effect, affirming the deletion of the addition of Rs. 33,57,275 under Section 54EC.</description>
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      <description>The Tribunal ruled in favor of the assessee, deleting the addition of Rs. 35,02,609 under &quot;current liabilities&quot; and the disallowance of Rs. 71,122 under Section 14A. The Revenue&#039;s appeal was dismissed due to the low tax effect, affirming the deletion of the addition of Rs. 33,57,275 under Section 54EC.</description>
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