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    <description>The tribunal partially allowed the appeals by condoning the delay in filing and determining that contributions to the Special Purpose Vehicle (SPV) were allowable expenditures. The tribunal dismissed grounds unrelated to the Commissioner of Income Tax (Appeals) order or not argued by the assessee. Appeals for the assessment years 2012-13, 2013-14, 2014-15, and 2015-16 were partly allowed based on these determinations.</description>
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