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    <description>The Tribunal allowed the appeal of the assessee, overturning the disallowance of expenditure amounting to Rs. 22,92,306. The decision was based on the agreements and royalty percentages specified for different products, emphasizing consistency and fairness to avoid double taxation. The Tribunal&#039;s ruling underscored the significance of considering specific agreement terms and royalty percentages in determining expense allowability for a just outcome.</description>
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