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    <description>The Tribunal upheld the assessee&#039;s claim for contributions to the Employees Welfare Trust but rejected the claim for the Executives Welfare Trust. The issues of additional income, consequential depreciation, investment allowance, and reliefs under sections 80HH and 80-I were remanded to the appellate officer for further consideration.</description>
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      <description>The Tribunal upheld the assessee&#039;s claim for contributions to the Employees Welfare Trust but rejected the claim for the Executives Welfare Trust. The issues of additional income, consequential depreciation, investment allowance, and reliefs under sections 80HH and 80-I were remanded to the appellate officer for further consideration.</description>
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