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    <description>HC allowed the petition, holding the Tribunal&#039;s order suffered from mistakes apparent on the record because it failed to consider material evidence, submissions and relevant precedents before denying deduction under section 80-IA. The HC found the Revenue&#039;s reliance on certain judgments misconceived, set aside the ITAT order, and remitted the appeals for fresh decision in accordance with law, directing the Tribunal to consider the factual documents and legal arguments afresh.</description>
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      <description>HC allowed the petition, holding the Tribunal&#039;s order suffered from mistakes apparent on the record because it failed to consider material evidence, submissions and relevant precedents before denying deduction under section 80-IA. The HC found the Revenue&#039;s reliance on certain judgments misconceived, set aside the ITAT order, and remitted the appeals for fresh decision in accordance with law, directing the Tribunal to consider the factual documents and legal arguments afresh.</description>
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