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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on various issues, including the deletion of accrued interest on Inter Corporate Deposits (ICDs), treatment of legal and professional fees, profit on sale of shares, rental income categorization, and disallowance under section 14A. Emphasizing judicial consistency and proper application of accounting principles, the Tribunal remitted certain matters back to the Assessing Officer for fresh consideration. The decisions were based on a thorough evaluation of facts and relevant legal precedents, ensuring fair and consistent application of tax laws.</description>
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