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    <description>The Tribunal partly allowed the appeal, granting weighted deduction on several items of expenditure under Section 35B based on a detailed interpretation and reliance on relevant precedents. The decision provided a comprehensive analysis of each expense, ensuring the assessee received appropriate deductions in accordance with the law.</description>
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      <description>The Tribunal partly allowed the appeal, granting weighted deduction on several items of expenditure under Section 35B based on a detailed interpretation and reliance on relevant precedents. The decision provided a comprehensive analysis of each expense, ensuring the assessee received appropriate deductions in accordance with the law.</description>
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