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    <description>The Tribunal allowed the Miscellaneous Petition filed by the assessee, directing a reconsideration of the specific additional grounds raised, including the imputation of interest on advertisement advances and apportionment of common expenses under section 80IC of the Income Tax Act. The Tribunal acknowledged errors in its previous order and recalled it for rectification, highlighting the necessity for a fresh adjudication on these issues.</description>
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      <description>The Tribunal allowed the Miscellaneous Petition filed by the assessee, directing a reconsideration of the specific additional grounds raised, including the imputation of interest on advertisement advances and apportionment of common expenses under section 80IC of the Income Tax Act. The Tribunal acknowledged errors in its previous order and recalled it for rectification, highlighting the necessity for a fresh adjudication on these issues.</description>
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