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    <description>The tribunal partly accepted the appeals for the former two assessment years regarding disallowance under section 14A r.w.r. 8D, while accepting the appeal for the last assessment year for statistical purposes. The issue of denial of section 80IE deduction for the unit/garden in the north-east was remanded to the Assessing Officer for verification of investment in plant and machinery in all three assessment years.</description>
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      <description>The tribunal partly accepted the appeals for the former two assessment years regarding disallowance under section 14A r.w.r. 8D, while accepting the appeal for the last assessment year for statistical purposes. The issue of denial of section 80IE deduction for the unit/garden in the north-east was remanded to the Assessing Officer for verification of investment in plant and machinery in all three assessment years.</description>
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