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    <description>The Tribunal partially allowed the assessee&#039;s appeals regarding interest earned on HUDCO loan funds, dismissing the revenue&#039;s appeals on interest from grants and mobilization advances. The issue of royalty and labor welfare cess was remanded for verification. The Tribunal referenced relevant case law and previous decisions to support its conclusions, ultimately upholding the assessee&#039;s position on certain issues while directing further review on others.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeals regarding interest earned on HUDCO loan funds, dismissing the revenue&#039;s appeals on interest from grants and mobilization advances. The issue of royalty and labor welfare cess was remanded for verification. The Tribunal referenced relevant case law and previous decisions to support its conclusions, ultimately upholding the assessee&#039;s position on certain issues while directing further review on others.</description>
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