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    <description>Concurrent findings on the purpose for which expenditure was incurred were upheld, and no basis was found to disturb the Tribunal&#039;s and High Court&#039;s conclusions. The Court therefore declined appellate interference and left the impugned judgments undisturbed. Delay in filing the Special Leave Petition was also condoned, allowing the matter to be heard on merits before the petitions and civil appeals were ultimately dismissed.</description>
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