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    <description>The Tribunal partly allowed the appellant&#039;s appeal, granting relief on certain issues such as the correct computation of relief under section 80J and taxability of certain receipts as capital receipts. However, decisions on other issues like deduction of surtax liability and assessment limitation were upheld based on legal precedents and interpretations of tax provisions. The Tribunal directed reevaluation and adjustments by the assessing authority in accordance with applicable laws and Supreme Court judgments.</description>
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      <description>The Tribunal partly allowed the appellant&#039;s appeal, granting relief on certain issues such as the correct computation of relief under section 80J and taxability of certain receipts as capital receipts. However, decisions on other issues like deduction of surtax liability and assessment limitation were upheld based on legal precedents and interpretations of tax provisions. The Tribunal directed reevaluation and adjustments by the assessing authority in accordance with applicable laws and Supreme Court judgments.</description>
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