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    <description>The Tribunal partly allowed the appeals, deleting various disallowances such as bad debts written off, repair and maintenance expenses, interest written off, depreciation due to foreign exchange rate fluctuation, prior period expenses, debenture issue expenses, additional warranty provision, and royalty expenses. The decisions were based on established legal principles and precedents, emphasizing the importance of scientific methods and compliance with statutory provisions for allowable deductions.</description>
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