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    <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to allow the interest expenditure claimed by the assessee. The judgment provided detailed reasoning for each issue raised by the assessee, considering relevant legal provisions and precedents to arrive at a decision.</description>
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      <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to allow the interest expenditure claimed by the assessee. The judgment provided detailed reasoning for each issue raised by the assessee, considering relevant legal provisions and precedents to arrive at a decision.</description>
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