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    <description>The appeals filed by the assessee were largely allowed, and those filed by the Revenue were mostly dismissed. The Tribunal directed the AO to allow claims after due verification and upheld the CIT(A)&#039;s decisions in favor of the assessee on various grounds. The penalty levied under section 271(1)(c) was also deleted.</description>
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      <description>The appeals filed by the assessee were largely allowed, and those filed by the Revenue were mostly dismissed. The Tribunal directed the AO to allow claims after due verification and upheld the CIT(A)&#039;s decisions in favor of the assessee on various grounds. The penalty levied under section 271(1)(c) was also deleted.</description>
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