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    <description>The appeal was dismissed as the Tribunal found no substantial question of law on the various issues raised, including the treatment of advanced amounts in final bills, expenses claimed as revenue expenses, and interest income on share application money. The Tribunal also allowed additional grounds related to custom duty and interest income, remanding certain matters back to the Assessing Officer for further examination.</description>
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      <description>The appeal was dismissed as the Tribunal found no substantial question of law on the various issues raised, including the treatment of advanced amounts in final bills, expenses claimed as revenue expenses, and interest income on share application money. The Tribunal also allowed additional grounds related to custom duty and interest income, remanding certain matters back to the Assessing Officer for further examination.</description>
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