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    <description>The Tribunal upheld the disallowance of the claim under sec.80JJAA for regular workmen employed in previous years but ruled in favor of the assessee regarding the disallowance under sec.14A for the assessment year 2006-07. The appeal for the assessment year 2006-07 was partly allowed, while the appeal for the assessment year 2007-08 was dismissed.</description>
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      <description>The Tribunal upheld the disallowance of the claim under sec.80JJAA for regular workmen employed in previous years but ruled in favor of the assessee regarding the disallowance under sec.14A for the assessment year 2006-07. The appeal for the assessment year 2006-07 was partly allowed, while the appeal for the assessment year 2007-08 was dismissed.</description>
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