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    <description>The High Court upheld the Tribunal&#039;s decision to allow the deduction under Section 80IA, emphasizing the importance of following legal precedents and maintaining judicial discipline. The Court dismissed the Appeals, highlighting the need for advocates to act responsibly and avoid rearguing settled issues without valid grounds.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to allow the deduction under Section 80IA, emphasizing the importance of following legal precedents and maintaining judicial discipline. The Court dismissed the Appeals, highlighting the need for advocates to act responsibly and avoid rearguing settled issues without valid grounds.</description>
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