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    <description>The tribunal allowed the appeals for A.Y 2011-12 and A.Y 2012-13 in part, deleting ad hoc disallowances on various expenses. The tribunal emphasized that disallowances made on an ad hoc basis are not maintainable in law. The issue of charging interest on Dividend Distribution Tax (DDT) was remanded back to the AO for reconsideration.</description>
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