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    <description>The tribunal allowed the assessee&#039;s appeal for statistical purposes, dismissed the departmental appeal regarding the addition of provision for contingencies, and upheld the deletion of disallowance towards advances and deposits written off and the excess depreciation claimed. The decisions were based on factual findings, legal precedents, and the principle of avoiding double taxation.</description>
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      <description>The tribunal allowed the assessee&#039;s appeal for statistical purposes, dismissed the departmental appeal regarding the addition of provision for contingencies, and upheld the deletion of disallowance towards advances and deposits written off and the excess depreciation claimed. The decisions were based on factual findings, legal precedents, and the principle of avoiding double taxation.</description>
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