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    <description>The Tribunal affirmed the disallowance of agricultural expenses and depreciation on temporary structures, restored the issue of interest under section 244A to the AO for adjudication, and upheld the partial allowance of advertisement and publicity expenses. The appeal for the assessment year 2003-04 was partly allowed for statistical purposes, and the appeal for the assessment year 2004-05 was dismissed.</description>
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      <description>The Tribunal affirmed the disallowance of agricultural expenses and depreciation on temporary structures, restored the issue of interest under section 244A to the AO for adjudication, and upheld the partial allowance of advertisement and publicity expenses. The appeal for the assessment year 2003-04 was partly allowed for statistical purposes, and the appeal for the assessment year 2004-05 was dismissed.</description>
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