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    <description>The appeal was partly allowed for statistical purposes. The issue of interest income on grants and subsidy was remanded back to the AO for further verification. The disallowance of interest on late payment of TDS was upheld, and the ground related to bad-debt claim was withdrawn by the assessee.</description>
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      <description>The appeal was partly allowed for statistical purposes. The issue of interest income on grants and subsidy was remanded back to the AO for further verification. The disallowance of interest on late payment of TDS was upheld, and the ground related to bad-debt claim was withdrawn by the assessee.</description>
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