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    <description>The appeal was partly allowed as the Tribunal directed the deletion of the protective addition related to AMP expenses but upheld the disallowance of the additional claim of deduction for interest paid on custom duty. Other grounds were dismissed as infructuous or not pressed.</description>
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      <description>The appeal was partly allowed as the Tribunal directed the deletion of the protective addition related to AMP expenses but upheld the disallowance of the additional claim of deduction for interest paid on custom duty. Other grounds were dismissed as infructuous or not pressed.</description>
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