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    <description>The Tribunal dismissed the department&#039;s appeal regarding the deletion of the bad debt disallowance, upholding the assessee&#039;s position that the bad debts were appropriately accounted for. However, the issue of disallowance of expenses for earning dividend income was remanded back to the Assessing Officer for reevaluation, as the Tribunal found that the previous decisions did not consider all relevant facts and case laws cited by the assessee.</description>
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      <description>The Tribunal dismissed the department&#039;s appeal regarding the deletion of the bad debt disallowance, upholding the assessee&#039;s position that the bad debts were appropriately accounted for. However, the issue of disallowance of expenses for earning dividend income was remanded back to the Assessing Officer for reevaluation, as the Tribunal found that the previous decisions did not consider all relevant facts and case laws cited by the assessee.</description>
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