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    <title>2001 (5) TMI 173 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal in part, ruling in favor of the assessee on certain issues such as revenue recognition and business lunches deductions, following relevant legal precedents. However, the Tribunal upheld disallowances on warranty provisions, investment allowance, lease premium deductions, and royalty fees based on legal interpretations and previous case law. The decision was made after a thorough review of the arguments and facts presented.</description>
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      <link>https://www.taxtmi.com/caselaws?id=71606</link>
      <description>The Tribunal allowed the appeal in part, ruling in favor of the assessee on certain issues such as revenue recognition and business lunches deductions, following relevant legal precedents. However, the Tribunal upheld disallowances on warranty provisions, investment allowance, lease premium deductions, and royalty fees based on legal interpretations and previous case law. The decision was made after a thorough review of the arguments and facts presented.</description>
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