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    <description>The High Court allowed the appeal, setting aside all previous orders disallowing the expenditure for paper purchase. The matter was remanded to the Assessing Officer for fresh consideration based on newly submitted evidence, emphasizing the need for a separate assessment for the specific year in question and proper justification for granting relief.</description>
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      <description>The High Court allowed the appeal, setting aside all previous orders disallowing the expenditure for paper purchase. The matter was remanded to the Assessing Officer for fresh consideration based on newly submitted evidence, emphasizing the need for a separate assessment for the specific year in question and proper justification for granting relief.</description>
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