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    <description>The Tribunal&#039;s decision resulted in a partial allowance of the appeals filed by both the assessee and Revenue. The Tribunal upheld various claims made by the assessee regarding income computation, transfer pricing, depreciation, deductions, and exclusions. Additionally, penalties imposed on certain additions were either confirmed or restored for further consideration. The Tribunal&#039;s rulings were based on previous decisions and legal precedents cited in the case.</description>
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