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    <description>The Tribunal partly allowed the appeal of the assessee and dismissed the appeal of the Revenue. The decision was based on the restricted application of Rule 8D and the recalculated disallowance percentage in line with judicial interpretations for the relevant assessment year.</description>
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      <description>The Tribunal partly allowed the appeal of the assessee and dismissed the appeal of the Revenue. The decision was based on the restricted application of Rule 8D and the recalculated disallowance percentage in line with judicial interpretations for the relevant assessment year.</description>
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