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    <description>The Tribunal allowed the appeal partly for statistical purposes. The addition of Rs. 33,77,626/- was deleted based on the principle of consistency. The issues concerning the depreciation claim and set off of carry forwarded losses were remitted back to the AO for further examination. The delay in filing the appeal was condoned, and the appeal was admitted for hearing.</description>
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      <description>The Tribunal allowed the appeal partly for statistical purposes. The addition of Rs. 33,77,626/- was deleted based on the principle of consistency. The issues concerning the depreciation claim and set off of carry forwarded losses were remitted back to the AO for further examination. The delay in filing the appeal was condoned, and the appeal was admitted for hearing.</description>
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