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    <description>The tribunal&#039;s judgment in the case resulted in a mixed outcome for the assessee. The appeal was partly allowed, with favorable decisions on netting off export receivables against import payments and partial allowance on foreign currency expenses. However, the issues concerning unrealized export proceeds and interest earned on deposits were decided against the assessee.</description>
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      <description>The tribunal&#039;s judgment in the case resulted in a mixed outcome for the assessee. The appeal was partly allowed, with favorable decisions on netting off export receivables against import payments and partial allowance on foreign currency expenses. However, the issues concerning unrealized export proceeds and interest earned on deposits were decided against the assessee.</description>
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