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    <description>The Tribunal allowed all three appeals of the assessee for the assessment years 2002-03, 2003-04, and 2004-05. It directed the Assessing Officer to grant the benefit of section 11, delete the additions made by denying such benefits, not levy interest under sections 234A and 234B, and not change the method of accounting from cash basis to mercantile basis.</description>
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      <description>The Tribunal allowed all three appeals of the assessee for the assessment years 2002-03, 2003-04, and 2004-05. It directed the Assessing Officer to grant the benefit of section 11, delete the additions made by denying such benefits, not levy interest under sections 234A and 234B, and not change the method of accounting from cash basis to mercantile basis.</description>
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