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    <description>The Tribunal partly allowed the appeal, directing a fresh consideration of staff benefit expenses while upholding decisions on other issues. The addition of a provision for expected loss on contracts was disallowed, disallowance of staff benefit expenses was upheld pending further evidence, disallowance of bad debts was partially allowed, and the levy of interest under section 234D was upheld.</description>
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      <description>The Tribunal partly allowed the appeal, directing a fresh consideration of staff benefit expenses while upholding decisions on other issues. The addition of a provision for expected loss on contracts was disallowed, disallowance of staff benefit expenses was upheld pending further evidence, disallowance of bad debts was partially allowed, and the levy of interest under section 234D was upheld.</description>
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