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    <description>The Tribunal allowed the appeal of the assessee and partly allowed the appeal of the revenue for statistical purposes. The additions under Section 36(1)(iii) and Section 41(1) were deleted based on the Tribunal&#039;s findings. The AO was directed to verify the claims regarding liabilities written back and the disputed liability.</description>
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      <description>The Tribunal allowed the appeal of the assessee and partly allowed the appeal of the revenue for statistical purposes. The additions under Section 36(1)(iii) and Section 41(1) were deleted based on the Tribunal&#039;s findings. The AO was directed to verify the claims regarding liabilities written back and the disputed liability.</description>
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