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    <description>The tribunal allowed the appeal of the assessee, overturning the decisions of the lower authorities. The assessing officer&#039;s denial of the claim for the balance special discount was found to be incorrect based on a relevant High Court decision allowing additional claims to be raised before the Appellate Authorities. The tribunal directed the assessing officer to allow the full claim for the special discount and adjust the income accordingly.</description>
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      <description>The tribunal allowed the appeal of the assessee, overturning the decisions of the lower authorities. The assessing officer&#039;s denial of the claim for the balance special discount was found to be incorrect based on a relevant High Court decision allowing additional claims to be raised before the Appellate Authorities. The tribunal directed the assessing officer to allow the full claim for the special discount and adjust the income accordingly.</description>
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