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    <description>The High Court, in its judgment, affirmed the Tribunal&#039;s findings in favor of the assessee regarding income assessment, eligibility for deductions, and the interpretation of relevant sections of the Income-tax Act, 1961. The Court emphasized the applicability of section 28(ii)(a) and directed the Tribunal to reconsider the allowance under section 10(10) in light of the judgment.</description>
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