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    <description>The Tribunal partially allowed the appeals on the taxability of management charges, remanding the matter for further investigation. The issue of interest under Section 234B was decided against the Assessing Officer. The disallowance of business loss set-off was reversed in favor of the assessee. Appeals for subsequent years were determined based on the AY 2005-06 findings, with similar directions for fresh adjudication and partial allowances.</description>
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