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    <description>The Tribunal upheld the eligibility of the assessee for the deduction under Section 80IB(11A) of the Act, dismissing the Department&#039;s appeal. The Tribunal noted that in previous years, similar deductions had been allowed for the assessee by the CIT(A), without any appeal from the Department, indicating acceptance of the decisions in favor of the assessee.</description>
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      <description>The Tribunal upheld the eligibility of the assessee for the deduction under Section 80IB(11A) of the Act, dismissing the Department&#039;s appeal. The Tribunal noted that in previous years, similar deductions had been allowed for the assessee by the CIT(A), without any appeal from the Department, indicating acceptance of the decisions in favor of the assessee.</description>
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