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    <description>The Tribunal dismissed certain grounds as academic, allowed disallowance of expenses paid to M/s. J.S. Financial Services, and partly allowed interest levy under section 220(2) for statistical purposes in the appeals for assessment years 2004-05 and 2003-04. However, the appeal for assessment year 2002-03 was fully allowed. The decisions were influenced by specific legal interpretations, including the application of section 40(a)(ia) and section 220(2) of the Income Tax Act.</description>
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