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    <description>The Tribunal allowed the appeal of the assessee, granting the deductions claimed under Sections 35(1)(iii) and 35AC, and directing verification and allowance of the advance tax credit. The order was pronounced in the open court on 28.02.2023.</description>
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      <description>The Tribunal allowed the appeal of the assessee, granting the deductions claimed under Sections 35(1)(iii) and 35AC, and directing verification and allowance of the advance tax credit. The order was pronounced in the open court on 28.02.2023.</description>
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