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    <title>2022 (5) TMI 370 - ITAT CUTTACK</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing the deduction u/s.80IA for the assessment year 2006-2007 related to the captive power plant. The Tribunal emphasized the importance of maintaining accurate records and complying with statutory requirements. The decision highlighted the significance of factual and legal considerations in tax matters, ensuring adherence to established legal principles.</description>
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