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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner&#039;s decision to delete the addition made under section 80 IA (4) (iii) and the disallowance of interest expenses. The Tribunal based its decision on the consistent view taken in the assessee&#039;s case for earlier years and found no compelling reasons to disturb the relief granted.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner&#039;s decision to delete the addition made under section 80 IA (4) (iii) and the disallowance of interest expenses. The Tribunal based its decision on the consistent view taken in the assessee&#039;s case for earlier years and found no compelling reasons to disturb the relief granted.</description>
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