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    <description>The Tribunal set aside the Commissioner of Income Tax&#039;s order under section 263 regarding the verification of freight receipts and handling charges but upheld the order concerning insurance claim receivable and non-verification of TDS details for freight paid to hire tanker owners. The appeal was partly allowed in favor of the assessee.</description>
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      <description>The Tribunal set aside the Commissioner of Income Tax&#039;s order under section 263 regarding the verification of freight receipts and handling charges but upheld the order concerning insurance claim receivable and non-verification of TDS details for freight paid to hire tanker owners. The appeal was partly allowed in favor of the assessee.</description>
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