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    <description>The tribunal allowed the depreciation claimed by the assessee, accepted the relevance of IICM contribution, reversed the disallowance of closing stock of coal, guest house expenses, grant to sports and recreation, environmental expenditure, miscellaneous expenses, current liabilities, and HRA expenses arrear. The High Court upheld the tribunal&#039;s findings, dismissing the appeal as no substantial questions of law arose for consideration.</description>
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      <description>The tribunal allowed the depreciation claimed by the assessee, accepted the relevance of IICM contribution, reversed the disallowance of closing stock of coal, guest house expenses, grant to sports and recreation, environmental expenditure, miscellaneous expenses, current liabilities, and HRA expenses arrear. The High Court upheld the tribunal&#039;s findings, dismissing the appeal as no substantial questions of law arose for consideration.</description>
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