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    <description>The Tribunal partly allowed both cross appeals, upholding the CIT(A)&#039;s decisions on commission paid to non-residents, provision for warranty, and employees&#039; ESI contributions. It allowed the marked to market loss claim, remitted the foreign tax credit issue for fresh adjudication, and clarified that no deduction under section 37(1) is permissible for foreign income tax withheld.</description>
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