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    <description>The Tribunal partly allowed the Revenue&#039;s appeal, setting aside the issue of writing off advances as irrecoverable for further verification and directed the assessee to provide necessary details. The Tribunal emphasized the need for proper examination of the claim and directed the Assessing Officer to verify the details provided by the assessee regarding the bad debts and irrecoverable advances.</description>
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      <description>The Tribunal partly allowed the Revenue&#039;s appeal, setting aside the issue of writing off advances as irrecoverable for further verification and directed the assessee to provide necessary details. The Tribunal emphasized the need for proper examination of the claim and directed the Assessing Officer to verify the details provided by the assessee regarding the bad debts and irrecoverable advances.</description>
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