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    <description>The Tribunal partly allowed the Revenue&#039;s appeal for statistical purposes, directing the A.O. to reconsider the issues related to the disallowance of interest payments and the applicability of Section 40(a)(ia) in light of the Gujarat High Court&#039;s ruling. The Tribunal upheld CIT(A)&#039;s decisions on the deletion of hiring charges and unproven expenses.</description>
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