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    <description>The tribunal partly allowed the appeal for statistical purposes, remitting the matter of accrued income taxation to the ITO for further examination while upholding the decision on interest charges under section 139.</description>
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      <description>The tribunal partly allowed the appeal for statistical purposes, remitting the matter of accrued income taxation to the ITO for further examination while upholding the decision on interest charges under section 139.</description>
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