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    <description>The appeal by the assessee was partly allowed for statistical purposes. Specific issues, including the disallowance of management consultancy fees, loss on sale of assets, depreciation on plant and machinery, conversion charges, and provision for leave encashment, were remanded back to the assessing officer for further examination. The Tribunal stressed the importance of providing proper evidence and complying with legal provisions when determining the allowability of expenses and provisions.</description>
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      <description>The appeal by the assessee was partly allowed for statistical purposes. Specific issues, including the disallowance of management consultancy fees, loss on sale of assets, depreciation on plant and machinery, conversion charges, and provision for leave encashment, were remanded back to the assessing officer for further examination. The Tribunal stressed the importance of providing proper evidence and complying with legal provisions when determining the allowability of expenses and provisions.</description>
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