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    <description>The appeal by the assessee was partly allowed for statistical purposes. Several issues, including disallowance of bad debts written off, disallowance under section 14A, excess book depreciation, addition of bad debts in book profit, non-reduction of dividend income, and non-reduction of Fringe Benefit Tax, were restored to the authorities for fresh adjudication. The Tribunal stressed the importance of accurate verification and compliance with legal provisions in income and book profit computation.</description>
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