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    <description>The Tribunal partially ruled in favor of the assessee by reducing the disallowance on foreign traveling expenses and allowing the claim for Keyman Insurance Policy premiums. The Tribunal upheld the CIT(A)&#039;s decisions on the addition to Gross Profit, disallowance of Salary and Labour Welfare Expenses, and disallowance under Section 80IB. The Tribunal&#039;s rulings were supported by a thorough analysis of the facts and legal precedents.</description>
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