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    <description>The Tribunal allowed the appeal by the assessee, directing the deletion of additions on account of search fees and reimbursement of expenses. The issue of taxability of management fees was remanded to the AO for fresh adjudication. The ground regarding the levy of interest under section 234D was allowed for statistical purposes.</description>
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      <description>The Tribunal allowed the appeal by the assessee, directing the deletion of additions on account of search fees and reimbursement of expenses. The issue of taxability of management fees was remanded to the AO for fresh adjudication. The ground regarding the levy of interest under section 234D was allowed for statistical purposes.</description>
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