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    <description>The Tribunal partially allowed the appeal for AY 1998-99, remanding the issue of operational and maintenance charges for fresh consideration by the AO. The disallowance of telephone expenses was deleted. For AY 1997-98, the Tribunal upheld the decision on operational and maintenance charges, remanding the matter to the AO, while dismissing other grounds as not pressed.</description>
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      <description>The Tribunal partially allowed the appeal for AY 1998-99, remanding the issue of operational and maintenance charges for fresh consideration by the AO. The disallowance of telephone expenses was deleted. For AY 1997-98, the Tribunal upheld the decision on operational and maintenance charges, remanding the matter to the AO, while dismissing other grounds as not pressed.</description>
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