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    <description>The court partly allowed the petition and directed the Income-tax Appellate Tribunal to refer specific questions related to the levied interest under section 216 and the treatment of security deposits for cops. The petition was disposed of without any order as to costs.</description>
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      <description>The court partly allowed the petition and directed the Income-tax Appellate Tribunal to refer specific questions related to the levied interest under section 216 and the treatment of security deposits for cops. The petition was disposed of without any order as to costs.</description>
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