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    <description>The court dismissed the appeals, upholding the legitimacy of the expenses claimed by the assessee under Section 37 of the Income Tax Act. It emphasized that the revenue failed to provide substantial evidence justifying the disallowance of the service charges, affirming the decisions of the Tribunal and the Commissioner of Income Tax (Appeals).</description>
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      <description>The court dismissed the appeals, upholding the legitimacy of the expenses claimed by the assessee under Section 37 of the Income Tax Act. It emphasized that the revenue failed to provide substantial evidence justifying the disallowance of the service charges, affirming the decisions of the Tribunal and the Commissioner of Income Tax (Appeals).</description>
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