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    <description>The Tribunal partly allowed the appeals filed by the assessee for the assessment years 2009-2010 and 2010-2011. The AO was directed to delete disallowances and allow deductions under Section 80IA for rental income, interest on fixed deposits, balance written back, miscellaneous income, and interest on income tax refunds, based on the principles and precedents set in similar cases.</description>
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