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    <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to verify the facts and decide the issue as per law regarding the disallowance of debt issue expenses incurred by the appellant, a subsidiary of Standard Chartered, UK, during the assessment year 2005-06. The matter was remitted to the AO for further verification and decision in accordance with the law.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to verify the facts and decide the issue as per law regarding the disallowance of debt issue expenses incurred by the appellant, a subsidiary of Standard Chartered, UK, during the assessment year 2005-06. The matter was remitted to the AO for further verification and decision in accordance with the law.</description>
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