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      <description>The tribunal upheld the CIT(A)&#039;s decisions on all grounds, allowing expenses incurred on road maintenance not owned by the assessee, amortization expenses, loss from exchange rate fluctuations, payments to the bank, land development charges, freight charges, and software systems. The revenue&#039;s appeal was dismissed entirely, with no violation of Rule 46A of the Income Tax Rules found in the CIT(A)&#039;s order.</description>
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