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    <description>The Tribunal dismissed the assessee&#039;s ground regarding the provision for reward point redemption but allowed the grounds related to credit investigation expenses, application capture expenses, advertisement and sales promotion expenses, and card acquisition expenditure. The Department&#039;s appeal was dismissed, and the assessee&#039;s appeal was partly allowed.</description>
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      <description>The Tribunal dismissed the assessee&#039;s ground regarding the provision for reward point redemption but allowed the grounds related to credit investigation expenses, application capture expenses, advertisement and sales promotion expenses, and card acquisition expenditure. The Department&#039;s appeal was dismissed, and the assessee&#039;s appeal was partly allowed.</description>
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