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    <description>The ITAT dismissed the Revenue&#039;s appeal concerning the disallowance of claims under sections 80IA/80IB and 80M due to procedural irregularities. The appeals lacked the required signatures, rendering them defective and not maintainable. Despite this, the ITAT granted the Revenue the opportunity to rectify the deficiencies by filing applications for the recall of the orders. This decision underscored the Tribunal&#039;s commitment to upholding legal standards while ensuring fairness and providing avenues for correction in tax matters.</description>
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