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    <description>The Tribunal dismissed the Revenue&#039;s appeal and the Cross Objection filed by the assessee, affirming the CIT(A)&#039;s order regarding the disallowance of pay channel expenses and the admission of additional evidence. The judgment emphasized the importance of documentary evidence, statutory certificates, and contractual agreements in verifying expenses and upholding principles of natural justice in tax assessments.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and the Cross Objection filed by the assessee, affirming the CIT(A)&#039;s order regarding the disallowance of pay channel expenses and the admission of additional evidence. The judgment emphasized the importance of documentary evidence, statutory certificates, and contractual agreements in verifying expenses and upholding principles of natural justice in tax assessments.</description>
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