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    <description>The Tribunal allowed the appeals for assessment years 2013-2014 and 2015-2016 for statistical purposes, directing a reconsideration of the disallowance under section 80IA. However, the appeal for assessment year 2014-2015 was dismissed regarding the addition of interest under section 244A and the disallowance of interest paid under section 201(1A) of the Income Tax Act.</description>
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