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    <description>The Tribunal ruled in favor of the assessee on various issues including the treatment of a grant received under PACER, technical report expenditure, and repairs and maintenance expenses. The Tribunal directed the CIT(A) to review the disallowed non-compete fees and upheld the eligibility for additional depreciation on plant and machinery. The decision was based on precedents and interpretations of relevant tax laws, ultimately favoring the assessee on most contested matters.</description>
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