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    <description>The appeals filed by the assessee were allowed for statistical purposes, with various grounds being upheld or remanded for further consideration. The judgment addressed issues related to interest expenses, treatment of interest subsidy, and the impact of disallowed bank interest expenses on taxable income. The matter was remanded to the Assessing Officer for further examination in line with relevant precedents and rulings.</description>
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      <description>The appeals filed by the assessee were allowed for statistical purposes, with various grounds being upheld or remanded for further consideration. The judgment addressed issues related to interest expenses, treatment of interest subsidy, and the impact of disallowed bank interest expenses on taxable income. The matter was remanded to the Assessing Officer for further examination in line with relevant precedents and rulings.</description>
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