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    <description>The Tribunal partly allowed the revenue&#039;s appeal for statistical purposes, remanding the issue of legal and professional charges back to the Assessing Officer (AO) for fresh consideration. The deletion of disallowance on account of interest claimed by the assessee was upheld in favor of the assessee, with the Tribunal dismissing the revenue&#039;s grounds on this issue.</description>
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      <description>The Tribunal partly allowed the revenue&#039;s appeal for statistical purposes, remanding the issue of legal and professional charges back to the Assessing Officer (AO) for fresh consideration. The deletion of disallowance on account of interest claimed by the assessee was upheld in favor of the assessee, with the Tribunal dismissing the revenue&#039;s grounds on this issue.</description>
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