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    <description>The appellate tribunal allowed the appeal for statistical purposes, setting aside the orders of the lower authorities and remitting the issues of interest payments back to the assessing officer for reconsideration in accordance with the law. The judgment highlighted contradictions between the assessing officer and the Commissioner of Income Tax (Appeals) regarding the disallowance of interest payments, emphasizing the need for a revisit and fresh consideration of the matter.</description>
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      <description>The appellate tribunal allowed the appeal for statistical purposes, setting aside the orders of the lower authorities and remitting the issues of interest payments back to the assessing officer for reconsideration in accordance with the law. The judgment highlighted contradictions between the assessing officer and the Commissioner of Income Tax (Appeals) regarding the disallowance of interest payments, emphasizing the need for a revisit and fresh consideration of the matter.</description>
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