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    <description>The Tribunal dismissed the assessee&#039;s appeal regarding the disallowance of the bad debt claim, the alternate claim of trading loss, and the computation of deduction under Section 80HHC. However, the Tribunal allowed the penalty appeal for statistical purposes, restoring the issue of concealment penalty back to the CIT(A) for a fresh decision.</description>
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      <description>The Tribunal dismissed the assessee&#039;s appeal regarding the disallowance of the bad debt claim, the alternate claim of trading loss, and the computation of deduction under Section 80HHC. However, the Tribunal allowed the penalty appeal for statistical purposes, restoring the issue of concealment penalty back to the CIT(A) for a fresh decision.</description>
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