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    <description>The Tribunal partly allowed the appeal, directing the Assessing Officer to ensure that the income from the sale of music rights is not taxed twice and that the corresponding expenditure is allowed once. The levy of interest under section 234B was to follow the fresh assessment.</description>
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      <description>The Tribunal partly allowed the appeal, directing the Assessing Officer to ensure that the income from the sale of music rights is not taxed twice and that the corresponding expenditure is allowed once. The levy of interest under section 234B was to follow the fresh assessment.</description>
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