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    <description>The appeal is resolved with the Tribunal&#039;s decisions on issues (i) and (v) affirmed against the assessee, issue (ii) decided in favor of the assessee, issue (iii) deemed unnecessary for adjudication, and issue (iv) ruled in favor of the assessee with amended instructions for the Assessing Officer regarding the assessment of interest on delayed payments under Section 10B(4).</description>
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