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    <description>The Tribunal partially allowed the appeals in the case. It upheld the CIT(A)&#039;s decisions regarding rural development expenses and section 80-I claims but reversed the decisions on debenture issue expenditures. The Tribunal remanded the computation of deduction under section 80HHC for reconsideration and upheld the disallowance of expenditure on issuing Global Depository Shares (GDS).</description>
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