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    <description>The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. The key findings were that the capital subsidy received was of a capital nature, and the additions on account of salary and wages and alleged unaccounted sales were significantly reduced or deleted based on the assessee&#039;s explanations and evidence provided.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. The key findings were that the capital subsidy received was of a capital nature, and the additions on account of salary and wages and alleged unaccounted sales were significantly reduced or deleted based on the assessee&#039;s explanations and evidence provided.</description>
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