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    <description>The tribunal partially allowed the appeal, deleting the corporate disallowance of Rs. 18.09 crore and the disallowance of Rs. 4.79 crore for technical know-how and trademarks. However, it upheld the disallowance of Rs. 71 lakh as per Mutual Agreement Procedure (MAP) proceedings and a small disallowance under section 14A of the Income-tax Act, 1961.</description>
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