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    <description>The appeal for A.Y. 2009-10 was dismissed entirely, with deletions of additions made for shortages in oil and grease, provision for leave encashment, and provision for doubtful debts written back being upheld. For A.Y. 2008-09, grounds 1 and 3 were dismissed, while ground 2 was allowed for statistical purposes pending a Supreme Court decision. The Tribunal found no need to adjudicate on general grounds for modification of appeal for both assessment years.</description>
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