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    <description>The Tribunal allowed the appeal in part, directing the deletion of disallowances concerning depreciation on the wind turbine, shortage in fruits and vegetables, and cash purchases from agriculturists. However, it upheld the disallowance of loading and unloading charges.</description>
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      <description>The Tribunal allowed the appeal in part, directing the deletion of disallowances concerning depreciation on the wind turbine, shortage in fruits and vegetables, and cash purchases from agriculturists. However, it upheld the disallowance of loading and unloading charges.</description>
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