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    <description>The Tribunal partly allowed the appeals for A.Y 1996-97 and 1998-99. It directed the CIT(A) to reexamine various issues, including the treatment of insurance receipts, inclusion of scrap sales, service charges, discount claims, recovery of doubtful debt, and sundry neutral revenue, in accordance with relevant judicial pronouncements and after affording the assessee a fair opportunity to present their case.</description>
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