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    <description>The appeal was partly allowed as the rectification order under section 154 was set aside due to the debatable nature of the issue concerning the levy of interest under section 234D. Other issues related to the short grant of credit for taxes and interest under section 244A were dismissed as they did not arise from the rectification order but could be raised in pending proceedings.</description>
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      <description>The appeal was partly allowed as the rectification order under section 154 was set aside due to the debatable nature of the issue concerning the levy of interest under section 234D. Other issues related to the short grant of credit for taxes and interest under section 244A were dismissed as they did not arise from the rectification order but could be raised in pending proceedings.</description>
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