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    <description>The Tribunal partly allowed the appeals, providing relief on several grounds while ensuring adherence to legal precedents and principles of natural justice. The rulings emphasized the importance of reasonable disallowance, the non-applicability of Section 40A(2) to cooperative societies, and the correct treatment of interest expenses and PF contributions. The Tribunal also highlighted the necessity for tax authorities to assist taxpayers and ensure only legitimate taxes are collected.</description>
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