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    <description>The Tribunal dismissed all appeals filed by the assessee, upholding the decisions of the lower authorities. This included the denial of deductions under Section 80JJA due to the business commencement in 1994-95, the validity of reopening assessments under Section 147 based on verification without new material, and the charging of tax under Section 115JB along with interest under Sections 234A and 234B for the assessment year 2004-05.</description>
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