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    <description>The Tribunal upheld the CIT(A)&#039;s decisions and dismissed the Revenue&#039;s appeals for both assessment years 2008-09 and 2009-10. The disallowances related to royalty payments, interest on loans, advertisement and promotion expenses, and foreign travel expenses were deleted. The Tribunal found the CIT(A)&#039;s decisions well-supported by case law and reasoned, concluding no interference was necessary.</description>
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