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    <description>The Tribunal partly allowed the appeal filed by the assessee. The addition under Section 41(1) was deleted as it was deemed unjustified, the ground regarding the carry forward of loss was not pressed, and the issue of interest under Section 234D was decided in favor of the assessee.</description>
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      <description>The Tribunal partly allowed the appeal filed by the assessee. The addition under Section 41(1) was deleted as it was deemed unjustified, the ground regarding the carry forward of loss was not pressed, and the issue of interest under Section 234D was decided in favor of the assessee.</description>
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