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    <description>The Tribunal allowed the appeals for assessment years 1994-95 to 1996-97, directing the deletion of disallowances under section 40A(2)(a) and other heads. For 1993-94, the Tribunal partly allowed the appeal, remanding the lease rent reasonableness issue for fresh consideration by the AO and directing the allowance of commission and sample distribution expenses claimed by the assessee.</description>
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