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    <description>The court ruled in favor of the assessee on all issues, including deductions under various sections, disallowance of redemption premium payable to debenture-holders, deduction for technical know-how, market development expenditure, interest expenditure, and computation of deductions under different sections. The court held that certain expenditures were allowable deductions and affirmed decisions made by the Tribunal in favor of the assessee.</description>
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