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    <description>The Tribunal allowed most of the claims made by the assessee, including depreciation on various assets, contributions to group gratuity scheme, legal and professional fees, foreign trip expenses, sales promotion expenses, staff welfare expenses, and others. The appeals of the revenue were dismissed due to the tax effect being below the prescribed limit. The Tribunal directed the AO to follow its directions and allow the claims accordingly.</description>
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      <description>The Tribunal allowed most of the claims made by the assessee, including depreciation on various assets, contributions to group gratuity scheme, legal and professional fees, foreign trip expenses, sales promotion expenses, staff welfare expenses, and others. The appeals of the revenue were dismissed due to the tax effect being below the prescribed limit. The Tribunal directed the AO to follow its directions and allow the claims accordingly.</description>
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