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    <description>The High Court admitted the appeal concerning exemptions under section 10A and R&amp;amp;D expenses as substantial questions of law, directing the other party to be notified and permitting the submission of additional documents within three months. However, the issue regarding royalty expenses was not considered a substantial question of law based on prior decisions.</description>
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      <description>The High Court admitted the appeal concerning exemptions under section 10A and R&amp;amp;D expenses as substantial questions of law, directing the other party to be notified and permitting the submission of additional documents within three months. However, the issue regarding royalty expenses was not considered a substantial question of law based on prior decisions.</description>
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