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    <description>The Tribunal partly allowed the appeal by the assessee concerning eligibility for exemption under section 80-IB(10) and the applicability of section 14A of the Act. The appeal by the Revenue was dismissed as it was withdrawn due to being barred by limitation. The Tribunal provided detailed legal analysis on these issues, ultimately ruling in favor of the assessee on the disputed matters.</description>
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      <description>The Tribunal partly allowed the appeal by the assessee concerning eligibility for exemption under section 80-IB(10) and the applicability of section 14A of the Act. The appeal by the Revenue was dismissed as it was withdrawn due to being barred by limitation. The Tribunal provided detailed legal analysis on these issues, ultimately ruling in favor of the assessee on the disputed matters.</description>
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