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    <description>The Tribunal allowed the assessee&#039;s appeal on various grounds, including deductions under Sections 37(1), 80IB, 80IC, 35(2AB), and the treatment of MTM gains. The Tribunal dismissed or set aside other issues for fresh adjudication by the AO. The revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal on various grounds, including deductions under Sections 37(1), 80IB, 80IC, 35(2AB), and the treatment of MTM gains. The Tribunal dismissed or set aside other issues for fresh adjudication by the AO. The revenue&#039;s appeal was dismissed.</description>
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