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    <description>The Tribunal partly allowed the appeal of the assessee and dismissed the appeal of the Revenue. The issues related to corporate service charges and depreciation on intangible assets were remanded back to the DRP for re-adjudication, while the disallowance under section 14A was deleted. The initiation of penalty proceedings under section 271(1)(c) was not specifically adjudicated.</description>
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      <description>The Tribunal partly allowed the appeal of the assessee and dismissed the appeal of the Revenue. The issues related to corporate service charges and depreciation on intangible assets were remanded back to the DRP for re-adjudication, while the disallowance under section 14A was deleted. The initiation of penalty proceedings under section 271(1)(c) was not specifically adjudicated.</description>
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