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    <description>The Tribunal partially allowed the assessee&#039;s appeal, remanding the issues of depreciation disallowance and remission of loan back to the AO for fresh examination. The Tribunal directed the deletion of interest charged under section 234B, in line with judicial precedents. The Revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeal, remanding the issues of depreciation disallowance and remission of loan back to the AO for fresh examination. The Tribunal directed the deletion of interest charged under section 234B, in line with judicial precedents. The Revenue&#039;s appeal was dismissed.</description>
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