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    <description>The Tribunal upheld the allowance of deduction under section 80IA of the Income Tax Act, based on previous decisions favoring the assessee. However, the Tribunal decided to reevaluate the disallowance of project expenses amounting to Rs. 10,74,74,321 by restoring the issue to the Assessing Officer for a detailed examination of the supporting evidence furnished by the assessee.</description>
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