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    <description>The Tribunal partly allowed the appeal filed by the assessee and allowed the cross objection filed by the assessee. It directed a fresh examination by the assessing officer regarding the deduction of telecommunication and insurance expenses from the Export turnover for u/s 10A of the Act. Additionally, the Tribunal ordered a round sum disallowance of Rs. 25,000 under sec. 14A of the Act.</description>
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