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    <description>The Tribunal partly allowed or allowed for statistical purposes the appeals of the assessee in a case involving various tax issues such as the nature of sales tax subsidy, disallowance of deferred revenue expenditure, treatment of interest income, and provision for gratuity. The Tribunal dismissed the appeal of the Revenue and stressed the need for specific contentions to be addressed in speaking orders, ensuring consistency in the treatment of claims across different years.</description>
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      <description>The Tribunal partly allowed or allowed for statistical purposes the appeals of the assessee in a case involving various tax issues such as the nature of sales tax subsidy, disallowance of deferred revenue expenditure, treatment of interest income, and provision for gratuity. The Tribunal dismissed the appeal of the Revenue and stressed the need for specific contentions to be addressed in speaking orders, ensuring consistency in the treatment of claims across different years.</description>
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