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    <description>The Departmental appeals were dismissed, and the assessee&#039;s appeals were partly allowed. The Tribunal upheld the rectification of the CIT(A)&#039;s original order, confirmed the treatment of certain reimbursements and expenses as perquisites, and directed the Assessing Officer to reconsider the assessee&#039;s claim for deduction under section 80-O and to recalculate interest under sections 234B, 234C, and 220(2).</description>
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      <description>The Departmental appeals were dismissed, and the assessee&#039;s appeals were partly allowed. The Tribunal upheld the rectification of the CIT(A)&#039;s original order, confirmed the treatment of certain reimbursements and expenses as perquisites, and directed the Assessing Officer to reconsider the assessee&#039;s claim for deduction under section 80-O and to recalculate interest under sections 234B, 234C, and 220(2).</description>
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