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    <description>The Tribunal partly allowed the Department&#039;s appeals by adjusting the Gross Profit (G.P.) rate to 14.5% but upheld the decisions of the Commissioner of Income Tax (Appeals) on the deletion of addition related to foreign travel expenses and the disallowance of commission under Section 40A(2)(a) of the Income Tax Act. The judgments were delivered in a consolidated manner for assessment years 2006-07 and 2007-08.</description>
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