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    <description>The Tribunal partially allowed the appeal for statistical purposes, remanding several issues for reconsideration while adhering to its prior decisions. It limited disallowance under Section 14A to exempt income, deleted depreciation disallowance on capital subsidy, upheld disallowance under Section 43B, and remanded VAT incentive and cess issues for fresh adjudication.</description>
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      <description>The Tribunal partially allowed the appeal for statistical purposes, remanding several issues for reconsideration while adhering to its prior decisions. It limited disallowance under Section 14A to exempt income, deleted depreciation disallowance on capital subsidy, upheld disallowance under Section 43B, and remanded VAT incentive and cess issues for fresh adjudication.</description>
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