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    <description>The Tribunal&#039;s judgment addressed various issues involving disallowance of expenses and deductions under different sections of the Act. The Tribunal consistently allowed deductions based on principles of consistency and judicial precedents. It upheld certain disallowances and deletions while directing fresh adjudication on specific matters. The judgment reflects a meticulous application of legal principles to ensure fair treatment of the disputed issues, emphasizing consistency and adherence to established precedents.</description>
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