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    <description>The Appeal was dismissed as no substantial question of law arose based on factual findings and acceptance of details by the CIT(A) and ITAT. The inclusion of liability written back and doubtful debts written back as operating income was upheld, being directly related to the regular business operations of the Assessee. The judgments were based on factual findings and details submitted by the Assessee, leading to the confirmation of these items as part of the operating profits.</description>
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