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    <description>The Tribunal upheld the reopening of assessment under section 147 of the Income Tax Act, citing valid reasons for believing income had escaped assessment. Additionally, it confirmed the disallowance of provisions for doubtful debts and unabsorbed depreciation, as the assessee failed to comply with relevant provisions. The appeal was dismissed, affirming the Assessing Officer&#039;s actions.</description>
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      <description>The Tribunal upheld the reopening of assessment under section 147 of the Income Tax Act, citing valid reasons for believing income had escaped assessment. Additionally, it confirmed the disallowance of provisions for doubtful debts and unabsorbed depreciation, as the assessee failed to comply with relevant provisions. The appeal was dismissed, affirming the Assessing Officer&#039;s actions.</description>
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