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    <description>The Tribunal dismissed the revenue&#039;s appeals for the assessment years 1977-78, 1979-80, and 1980-81, upholding the CIT(A)&#039;s decisions to allow bad debt deductions. It also partly allowed the assessee&#039;s appeal for the assessment year 1983-84, permitting deductions for bad debts, entertainment expenses, and bonus paid to staff.</description>
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