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The tribunal allowed several of the assessee's appeals, directing adjustments in tax computations and granting deductions previously disallowed. It dismissed some grounds due to lack of pressing or based on judicial precedents favoring the assessee's positions. This decision illustrates principles related to the allocation of head office expenses, the treatment of brand building expenses, and the allowance of claims for additional depreciation, reinforcing the tribunal's role in interpreting and applying tax laws based on precedents and statutory provisions.