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    <description>The Tribunal dismissed the Department&#039;s appeal, affirming that the assessee commenced telecommunication services after 01/04/1995 and was entitled to deductions under section 80IA(4) of the Act. Additionally, the Tribunal ruled in favor of the assessee regarding deductions for other income, citing precedent, and instructed a reassessment of interest under section 234B.</description>
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      <description>The Tribunal dismissed the Department&#039;s appeal, affirming that the assessee commenced telecommunication services after 01/04/1995 and was entitled to deductions under section 80IA(4) of the Act. Additionally, the Tribunal ruled in favor of the assessee regarding deductions for other income, citing precedent, and instructed a reassessment of interest under section 234B.</description>
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