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    <description>The ITAT allowed the assessee&#039;s appeals for A.Ys 2002-03, 2004-05, and 2005-06, including the exclusion of certain expenses from export turnover and the classification of forfeited amounts as capital receipts. The Revenue&#039;s appeals were dismissed, affirming the CIT(A)&#039;s decisions on the invalidity of reassessment and the proper exclusion of communication expenses from export turnover.</description>
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