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    <description>The High Court partially allowed the appeal, upholding the Tribunal&#039;s decision to exclude interest under Section 244(1A) but overturning the Tribunal&#039;s rulings on disallowing expenditure under Section 37 and denying depreciation under Section 32. The Court directed the Assessing Officer to take necessary actions based on the upheld revisions.</description>
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      <description>The High Court partially allowed the appeal, upholding the Tribunal&#039;s decision to exclude interest under Section 244(1A) but overturning the Tribunal&#039;s rulings on disallowing expenditure under Section 37 and denying depreciation under Section 32. The Court directed the Assessing Officer to take necessary actions based on the upheld revisions.</description>
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