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    <description>The tribunal upheld the validity of the service of notice under Section 143(2) of the Income Tax Act, the initiation of proceedings under Section 148, and the disallowance of various expenses and claims by the Assessing Officer. The tribunal ruled in favor of the tax authorities, emphasizing compliance with procedural laws and the requirement to provide evidence to substantiate claims.</description>
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      <description>The tribunal upheld the validity of the service of notice under Section 143(2) of the Income Tax Act, the initiation of proceedings under Section 148, and the disallowance of various expenses and claims by the Assessing Officer. The tribunal ruled in favor of the tax authorities, emphasizing compliance with procedural laws and the requirement to provide evidence to substantiate claims.</description>
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