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    <description>The Tribunal partly allowed the appeal for statistical purposes, directing fresh adjudication by the AO on the disallowance of provisions for Bad and Doubtful debts, the disallowance of insurance premium for leave encashment liability, and the enhancement of income by treating an amount as interest income. The conversion of the case from Limited Scrutiny to Complete Scrutiny was upheld.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes, directing fresh adjudication by the AO on the disallowance of provisions for Bad and Doubtful debts, the disallowance of insurance premium for leave encashment liability, and the enhancement of income by treating an amount as interest income. The conversion of the case from Limited Scrutiny to Complete Scrutiny was upheld.</description>
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