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    <description>The High Court upheld the Tribunal&#039;s decisions on all issues raised by the revenue for the assessment year 2004-05. The Court affirmed that club membership expenses, computer software expenses, compensation for pre-closure of an agreement, and bad debts written off were to be treated as revenue expenditures. The decisions were based on the specific circumstances of each case and supported by relevant legal precedents, leading to the dismissal of the appeal without costs.</description>
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