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    <description>The Tribunal allowed the revenue&#039;s appeal regarding the set-off of unabsorbed depreciation before Section 80IA deduction. It partly allowed the assessee&#039;s appeals on various grounds, including the applicability of Section 115JB and certain expense claims, while remanding or dismissing others based on the evidence and legal principles involved.</description>
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      <description>The Tribunal allowed the revenue&#039;s appeal regarding the set-off of unabsorbed depreciation before Section 80IA deduction. It partly allowed the assessee&#039;s appeals on various grounds, including the applicability of Section 115JB and certain expense claims, while remanding or dismissing others based on the evidence and legal principles involved.</description>
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