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    <description>The appeal was partly allowed for statistical purposes concerning the disallowance of expenses incurred in connection with the extension of the existing business at Greater Noida, with the issue remitted back to the AO for fresh consideration. The appeal was dismissed regarding the disallowance of advances written off during the year, as the Tribunal upheld the lower authorities&#039; decision.</description>
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      <description>The appeal was partly allowed for statistical purposes concerning the disallowance of expenses incurred in connection with the extension of the existing business at Greater Noida, with the issue remitted back to the AO for fresh consideration. The appeal was dismissed regarding the disallowance of advances written off during the year, as the Tribunal upheld the lower authorities&#039; decision.</description>
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