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    <description>The Assessee&#039;s appeal was partly allowed for statistical purposes, while the Revenue&#039;s appeal was dismissed. The Tribunal remitted the issue of wage revision back to the Assessing Officer for further verification, upheld the disallowance of the provision for doubtful debts, and adjusted the disallowance under Section 14A to 3% of the exempt income.</description>
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      <description>The Assessee&#039;s appeal was partly allowed for statistical purposes, while the Revenue&#039;s appeal was dismissed. The Tribunal remitted the issue of wage revision back to the Assessing Officer for further verification, upheld the disallowance of the provision for doubtful debts, and adjusted the disallowance under Section 14A to 3% of the exempt income.</description>
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