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    <description>The Tribunal partially allowed the appeal, granting the deduction for business development expenses of Rs. 12,54,388, as the assessee provided sufficient evidence of services rendered by the agent. However, it upheld the disallowance of the Rs. 31,288 donation deduction under Section 80G, as the assessee failed to substantiate the claim with necessary evidence.</description>
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      <description>The Tribunal partially allowed the appeal, granting the deduction for business development expenses of Rs. 12,54,388, as the assessee provided sufficient evidence of services rendered by the agent. However, it upheld the disallowance of the Rs. 31,288 donation deduction under Section 80G, as the assessee failed to substantiate the claim with necessary evidence.</description>
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