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    <description>The Tribunal&#039;s decisions on various tax-related issues were challenged, with some additions and disallowances being upheld due to lack of substantial legal questions. However, certain issues were admitted for further consideration as they raised significant legal queries, including the disallowance of professional sponsorship expenses, depreciation on testing equipment, expenses on free sample distribution, tax on brand usage royalty, service tax on brand usage royalty, royalty payment on traded finished goods, and others. The Tribunal&#039;s rulings on these matters were subject to detailed analysis and review.</description>
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