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    <description>The Tribunal allowed the appeal, condoning the delay in filing and permitting most expenses incurred by the official liquidator as deductions, except for unpaid Central Government fees. The decision recognized the official liquidator&#039;s constraints and the statutory obligations of liquidation proceedings, ultimately resolving the appeal in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal, condoning the delay in filing and permitting most expenses incurred by the official liquidator as deductions, except for unpaid Central Government fees. The decision recognized the official liquidator&#039;s constraints and the statutory obligations of liquidation proceedings, ultimately resolving the appeal in favor of the assessee.</description>
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