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    <description>The court ruled in favor of the assessee and against the department on all issues. The Tribunal&#039;s decisions allowing deductions under Sections 10BA and 40(a)(IA) were upheld, along with the deletion of the addition under Section 69 for unexplained investment. The court found the Tribunal&#039;s reasoning just and proper, dismissing the appeal.</description>
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      <description>The court ruled in favor of the assessee and against the department on all issues. The Tribunal&#039;s decisions allowing deductions under Sections 10BA and 40(a)(IA) were upheld, along with the deletion of the addition under Section 69 for unexplained investment. The court found the Tribunal&#039;s reasoning just and proper, dismissing the appeal.</description>
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