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    <description>The Tribunal partly allowed the appeals for assessment years 2005-06 and 2006-07. It upheld the deletion of disallowance of warranty provisions and interest on loans to subsidiaries. The issue of disallowance of expenses paid to an individual was remitted back to the Assessing Officer for further examination. However, the disallowance of irrecoverable advances written off was reinstated by the Tribunal.</description>
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