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    <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to verify the deduction claim under section 80IA, which had been disallowed initially but allowed in subsequent years. Additionally, the Tribunal instructed the deletion of expenses disallowed on an adhoc basis due to lack of specific evidence, resulting in the appeal being partly allowed for statistical purposes.</description>
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      <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to verify the deduction claim under section 80IA, which had been disallowed initially but allowed in subsequent years. Additionally, the Tribunal instructed the deletion of expenses disallowed on an adhoc basis due to lack of specific evidence, resulting in the appeal being partly allowed for statistical purposes.</description>
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