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    <description>The High Court of Madras held that the assessee was not eligible for deduction under section 32AB as the firm was engaged in the eligible business. The court upheld the Tribunal&#039;s decision, ruling in favor of the Revenue.</description>
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      <description>The High Court of Madras held that the assessee was not eligible for deduction under section 32AB as the firm was engaged in the eligible business. The court upheld the Tribunal&#039;s decision, ruling in favor of the Revenue.</description>
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