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    <description>The Tribunal upheld the deletion of disallowance on bad debts and partially upheld the deletion of foreign traveling expenses, modifying the disallowance to Rs. 1,50,000. The Tribunal remanded the issue of deduction under section 80I back to the CIT(A) for a detailed adjudication, partly allowing the Revenue&#039;s appeal for statistical purposes.</description>
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      <description>The Tribunal upheld the deletion of disallowance on bad debts and partially upheld the deletion of foreign traveling expenses, modifying the disallowance to Rs. 1,50,000. The Tribunal remanded the issue of deduction under section 80I back to the CIT(A) for a detailed adjudication, partly allowing the Revenue&#039;s appeal for statistical purposes.</description>
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