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    <description>The Tribunal partially allowed and partially disallowed various expenses and deductions claimed by the assessee, emphasizing the need for strict compliance with statutory requirements and adequate evidence. The matters regarding proportionate interest disallowance and weighted deduction under Section 35(2AB) were remanded for fresh adjudication to ensure a fair examination of facts and compliance with legal provisions.</description>
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      <description>The Tribunal partially allowed and partially disallowed various expenses and deductions claimed by the assessee, emphasizing the need for strict compliance with statutory requirements and adequate evidence. The matters regarding proportionate interest disallowance and weighted deduction under Section 35(2AB) were remanded for fresh adjudication to ensure a fair examination of facts and compliance with legal provisions.</description>
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