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    <description>The appeals by the assessee were allowed for statistical purposes. The Tribunal directed the AO to verify the facts related to bank interest and service tax liabilities, remanding the matter for further examination. In the case of bad debts written off, the Tribunal remanded the matter back to the AO for verification of the facts presented by the assessee, emphasizing the importance of due process and thorough examination in tax disputes.</description>
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      <description>The appeals by the assessee were allowed for statistical purposes. The Tribunal directed the AO to verify the facts related to bank interest and service tax liabilities, remanding the matter for further examination. In the case of bad debts written off, the Tribunal remanded the matter back to the AO for verification of the facts presented by the assessee, emphasizing the importance of due process and thorough examination in tax disputes.</description>
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