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    <description>The Tribunal upheld the Commissioner&#039;s decision on the major issues of incentive bonus and forest lease demand, allowing the deductions claimed by the assessee. The decision was based on relevant legal provisions, judicial precedents, and principles of accounting. The appeal was treated as allowed in part for statistical purposes.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision on the major issues of incentive bonus and forest lease demand, allowing the deductions claimed by the assessee. The decision was based on relevant legal provisions, judicial precedents, and principles of accounting. The appeal was treated as allowed in part for statistical purposes.</description>
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