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    <description>The Tribunal allowed the appeal regarding the disallowance of the weighted deduction under section 35(2AB), directing the Assessing Officer to grant the deduction. Additionally, the appeal concerning the disallowance of reimbursement of advertisement expenses under section 40(a)(ia) was also allowed, with the Tribunal instructing the AO to delete the disallowance.</description>
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      <description>The Tribunal allowed the appeal regarding the disallowance of the weighted deduction under section 35(2AB), directing the Assessing Officer to grant the deduction. Additionally, the appeal concerning the disallowance of reimbursement of advertisement expenses under section 40(a)(ia) was also allowed, with the Tribunal instructing the AO to delete the disallowance.</description>
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