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    <description>The Tribunal partly allowed the assessee&#039;s appeals for statistical purposes, remanding the issue of interest from FDRs back to the AO for fresh adjudication. The department&#039;s appeals were dismissed, upholding the CIT(A)&#039;s decisions on DRB claims and the deduction of guarantee commission from interest income.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeals for statistical purposes, remanding the issue of interest from FDRs back to the AO for fresh adjudication. The department&#039;s appeals were dismissed, upholding the CIT(A)&#039;s decisions on DRB claims and the deduction of guarantee commission from interest income.</description>
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