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    <description>The appeals related to the disallowance of amortization of depreciation on investments were allowed for statistical purposes, pending the High Court&#039;s decision. The issue of carry forward losses from earlier years was allowed for further consideration by the Assessing Officer. Appeals seeking interest on interest due to refund delays were dismissed based on statutory provisions and judicial precedent.</description>
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      <description>The appeals related to the disallowance of amortization of depreciation on investments were allowed for statistical purposes, pending the High Court&#039;s decision. The issue of carry forward losses from earlier years was allowed for further consideration by the Assessing Officer. Appeals seeking interest on interest due to refund delays were dismissed based on statutory provisions and judicial precedent.</description>
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