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    <description>The ITAT upheld the CIT(A)&#039;s decision to restrict the disallowance of technical services fees claimed by the assessee, allowed the deduction for interest income under Section 80-IA, directed the deletion of the addition for unascertained liability under Section 115JB, and remitted the issue of disputed claims back to the AO for further verification.</description>
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      <description>The ITAT upheld the CIT(A)&#039;s decision to restrict the disallowance of technical services fees claimed by the assessee, allowed the deduction for interest income under Section 80-IA, directed the deletion of the addition for unascertained liability under Section 115JB, and remitted the issue of disputed claims back to the AO for further verification.</description>
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