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    <description>The High Court remitted the case back to the Tribunal for fresh adjudication in accordance with the law due to legal developments and the overruling of a previous judgment by a Full Bench and subsequent Supreme Court decisions. The appeals were disposed of, allowing both parties the opportunity to present their case before the Tribunal for reconsideration of the issues raised regarding the assessment year 2003-04, including the legality of orders, taxability of grant-in-aid received, disallowance of expenses and depreciation, and denial of deduction under Section 80P(2)(a)(iii) of the Income Tax Act.</description>
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