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    <description>The Tribunal found no error or prejudice to the Revenue in the assessment order regarding interest charged to the Profit &amp;amp; Loss Account, amalgamation with the holding company, claim of depreciation on intangible rights, and service charges paid to related entities. As a result, the Tribunal set aside the CIT&#039;s order and restored the original assessment order by the Assessing Officer, allowing the appeal.</description>
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