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    <description>The Tribunal allowed the appeal of the assessee for statistical purposes, while dismissing the stay petition regarding the recovery of tax and interest. The matter was remitted back to the Assessing Officer for a fresh examination on the disallowance of harbor expenses, directing the assessee to submit evidence supporting its claim. The judgment was pronounced on September 28, 2018, in Chennai.</description>
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      <description>The Tribunal allowed the appeal of the assessee for statistical purposes, while dismissing the stay petition regarding the recovery of tax and interest. The matter was remitted back to the Assessing Officer for a fresh examination on the disallowance of harbor expenses, directing the assessee to submit evidence supporting its claim. The judgment was pronounced on September 28, 2018, in Chennai.</description>
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