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    <description>The Tribunal allowed all appeals for statistical purposes, remanding the matters to the Assessing Officer for fresh examination and verification. The disputes involved the disallowance of funds raising expenses, expenses under Section 14A of the IT Act, and interest under Section 36(1)(iii) of the IT Act. The Tribunal emphasized reconsideration of claims and disallowances in accordance with relevant judgments and providing the assessee with opportunities for hearings.</description>
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      <description>The Tribunal allowed all appeals for statistical purposes, remanding the matters to the Assessing Officer for fresh examination and verification. The disputes involved the disallowance of funds raising expenses, expenses under Section 14A of the IT Act, and interest under Section 36(1)(iii) of the IT Act. The Tribunal emphasized reconsideration of claims and disallowances in accordance with relevant judgments and providing the assessee with opportunities for hearings.</description>
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